During the period of epidemic prevention and control in novel coronavirus, enterprises postponed their return to work according to the requirements of governments at all levels. In this regard, is the tax return period in February extended? According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Extending the Tax Declaration Period in February, 2020 (No.27 [2020] of the General Tax Letter), the tax declaration period is further extended to February 28th (Friday) for taxpayers who declare monthly, except Hubei Province.

Article 2 stipulates that if taxpayers are still unable to file tax returns or postpone tax returns due to the epidemic situation, they may file tax returns with the tax authorities after making a written explanation in time. According to the law, the tax authorities do not levy tax late fees, do not impose administrative penalties, and do not adjust the tax credit evaluation, so they are not recognized as abnormal households. Taxpayers should be responsible for the authenticity of the justified reasons stated in writing.