Q：
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Can the calculation of overdue days for tax payment deduct the official holiday on the day before the tax payment?
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A：
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According to Article 122 of the Civil Law: "If the intention or payment is to be made on a certain date or period, the date or the last day of the period is a Sunday, a memorial day or other rest day, the day following the rest day instead."
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Q：
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The taxpayer has paid the tax by cheque before the expiration of the tax payment period. If the period has expired after the exchange, is there a late fee?
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A：
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The taxpayer pays the tax within the payment deadline by a cheque that has not expired on the invoice date, and it shall be deemed to have paid the tax on time; even if the cheque has passed the payment deadline after the exchange is passed, no late payment fee shall be imposed. However, if the cheque is refunded due to insufficient funds, the overdue payment shall still be handled in accordance with the regulations on late payment and additional interest.
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Q：
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The taxpayer has filed a petition. If the tax due is overdue, is there a late fee?
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A：
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If the taxpayer pays 1/3 of the amount of tax payable after the re-examination of the tax collection authority, even if he files a petition, he shall still be subject to an additional late payment fee according to law. It can be divided into the following 2 points:
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If it is a legal petition, a late payment fee shall be levied according to law for one third of the additional tax amount.
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If the petition is filed after the statutory time limit, the overdue fine shall be levied in accordance with the law for the full amount of tax payable as determined by the review decision.
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Q：
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If the taxpayer entrusts a financial institution to transfer money and pay taxes, if the transfer cannot be done due to insufficient funds, is there a late fee?
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A：
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According to Article 18 of the Tax Collection Law, the tax collection authority shall deliver the tax payment document before the start of payment. If the payment notice has indeed been sent to the taxpayer (such as business tax), according to the notice, the agreed debit account should reserve a deposit on the debit date (the deadline for the tax payment period). The collection authority shall issue a separate bill and impose a late fee in accordance with the provisions of Article 20 of each tax law and the Tax Collection Law.
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Q：
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What are the provisions of the tax law during the tax assessment period?
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A：
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The tax assessment period is subject to the following regulations:
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Taxes that should be declared and paid by taxpayers in accordance with the law have been declared within the prescribed period, and no tax evasion has been intentional by fraud or other improper methods, and the period of review and collection shall be 5 years.
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The stamp duty that should be affixed by the taxpayer according to law, and the tax that should be assessed and collected by the tax collection authority based on the tax register or the information obtained, the period of assessment is 5 years.
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Those who fail to declare within the prescribed period, or deliberately evade taxes by fraud or other improper methods, will be subject to a review period of 7 years.
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FAQ
