Taxpayers who fail to file tax returns and submit tax materials within the prescribed time limit, or withholding agents who fail to submit tax withholding and collecting reports and related materials to the tax authorities within the prescribed time limit, shall be ordered by the tax authorities to make corrections within a time limit and may be fined not more than 2,000 yuan, or fined not less than 2,000 yuan but not more than 10,000 yuan if the circumstances are serious.
Extended data:
I time limit for tax registration:?
1. A taxpayer engaged in production or business operation shall, within 30 days from the date of obtaining the business license, apply to the competent tax authorities in the place where the production or business operation takes place or where the tax obligation occurs, fill in the tax registration form truthfully, and provide relevant certificates and materials as required by the tax authorities.
2. The withholding agent shall, within 30 days from the date of the withholding obligation, apply to the local competent tax authorities for tax withholding registration and obtain a tax withholding registration certificate; For withholding agents who have already gone through tax registration, the tax authorities can only register withholding matters on their tax registration certificates, and no longer issue tax registration certificates for withholding.
3. If the contents of the taxpayer's tax registration change, it shall report to the original tax registration authority with relevant documents within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration;
If the contents of the taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority with relevant documents.
The consequences of overdue are as follows:
Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management the State Council Decree No.362 [2002]
Article 90 If a taxpayer fails to go through the formalities for verifying or renewing the tax registration certificate in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 1000 yuan shall be imposed.
Second, do not declare and pay taxes on time?
According to the first paragraph of Article 25 of China's new tax administration law: "Taxpayers and withholding agents shall pay or remit taxes in accordance with laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations."
Tax declaration includes tax declaration and tax payment. In the process of tax collection and management, we usually encounter different forms of failure to declare taxes according to law, and the consequences of these acts are also very different.
1. Failing to declare tax on time, but paying tax on time.
In this case, according to the provisions of Article 62 of the Tax Administration Law, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
2, tax returns on time, but not on time.
The tax authorities may take compulsory measures to collect taxes according to the first paragraph of Article 40 of the new tax administration law, or impose a fine of not less than 50% but not more than five times the tax underpaid according to the provisions of Article 68 of the new tax administration law.
References:
Detailed Rules for the Implementation of State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Tax Collection and Management Law