Monitoring taxpayers' overdue declaration means not declaring taxes. If you don't declare tax within the specified time, in this case, you need to supplement the declaration form and pay a certain fine. According to the relevant provisions of the Law on Collection and Management, a fine of less than 2,000 yuan will be imposed. Article 62 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, 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.