How Can I Get an Extension on a Tax Return?

The right of deferred declaration refers to the right of a taxpayer to apply for deferred declaration in accordance with the law when the taxpayer cannot handle tax declaration due to legal reasons.

Deferred declaration right

Right!

The right of deferred declaration refers to the right of a taxpayer to apply for deferred declaration in accordance with the law when the taxpayer cannot handle tax declaration due to legal reasons.

Taxpayers cannot meet

Conditions for exercise of deferred declaration right

Judging from the current situation, the laws and regulations on the conditions for deferred notifications have not yet made explicit enumerations. In tax management practice, there are generally two conditions for deferred declaration: ^[1]

1. The "Law on Collection and Administration" stipulates that if a taxpayer or withholding agent is unable to complete the tax declaration or submit a withholding and withholding tax payment report form, the application may be postponed with the approval of the tax authority. ^[2]

2. The "Law on Collection and Administration" stipulates that if the taxpayer fails to complete the tax declaration within the prescribed time limit, or the withholding agent fails to submit the withholding and withholding tax collection report form to the tax authority within the prescribed time limit, the tax The government ordered a correction within a time limit and may be fined up to 2,000 yuan; if it fails to make a correction within the time limit, it may be fined 2,000 to 10,000 yuan.

3 Article 28 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China (hereinafter referred to as the Implementation Rules of the Collection and Administration Law) stipulates: "Taxpayers and withholding agents shall handle tax declaration or submit withholding and payment within the prescribed time limit. If there is any difficulty in collecting and paying the tax report form and an extension is needed, a written application for extension shall be submitted to the tax authority within the prescribed time limit, and it shall be processed within the approved time limit upon approval by the tax authority.

Due to force majeure, the taxpayer or withholding agent cannot handle the tax declaration or submit the tax withholding and payment report form, which can be postponed. However, it shall be reported to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall find out the facts and approve them. "