(1) Submit materials to the Tax Service Office, provide information and explain the reasons for the settlement of abnormal situations.
(2) The Tax Service Department examines whether the materials submitted by taxpayers are complete, conform to the statutory form and conform to the acceptance; If it does not meet the requirements, it shall inform the taxpayer of the information that needs to be supplemented or the reasons for not accepting it at one time.
(3) According to the requirements of the tax authorities, taxpayers should apply for supplementary declaration in the tax service hall, pay back outstanding matters such as taxes, late fees and fines, and terminate abnormal households after all outstanding matters are settled.
Identification of abnormal households
(1) The taxpayer has gone through the tax registration.
(two) the taxpayer fails to declare and pay taxes within the statutory time limit.
(3) The taxpayer fails to make corrections within the time limit ordered by the tax authorities.
(4) After on-the-spot inspection, the tax authorities find that the taxpayer has no whereabouts and cannot force him to fulfill his tax payment obligations.