If the unit fails to declare individual tax, it shall print the individual income tax declaration list and bring the official seal to its competent tax authority for supplementary correction declaration. If it is an individual omission, you can wait until March 1 to June 30th of the following year, and fill in the omission information in the official personal income tax software for final declaration, and refund more and make up less.
First, the specific process of overdue declaration of individual income tax
1, enter the electronic declaration system, click tax declaration, and then click personal income tax withholding declaration;
2. Find the personal income tax software download module, click the first option, and download the personal income tax detailed declaration software;
3. After downloading the software, open the electronic tax service hall and log in;
4. After logging in, click on the individual income tax detailed declaration, open the declaration form, fill in the relevant information, declare the details, and finally declare;
6. After the declaration, the page will pop up the prompt of successful declaration, and the system acceptance time will pop up;
7. Return to the electronic tax bureau and declare successfully.
Second, what should I do if the tax is postponed for one year?
Bring the official seal of the business license to the administrator to explain the situation, and whether it is necessary to impose a fine for one month. After the fine or not, go to the tax hall to make up the declaration.
Third, how to deal with overdue taxes?
1. The person in charge of finance or legal person can contact the person in charge of the tax branch directly, and they will give you the best solution.
Overdue declaration, overdue declaration is required. If you still haven't declared it, you need to go to the tax collection branch to go through the corresponding procedures. If the overdue time is too long or the New Year's Eve is over, you need to pay a fine.
2. If the enterprise income tax is not declared within the time limit, you can directly bring the information to the lobby for supplementary reporting. Taxpayers fail to file tax returns and submit tax materials within the time limit prescribed by laws and regulations, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the time limit prescribed by laws and regulations, and the tax authorities shall order them 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.
3. Make corrections within a time limit in the tax branch. If there are fines and late fees overdue, only declare that the fine is 0. If the enterprise is the first violator, it will be exempted from fines.
Then you need to apply for a supplementary declaration in the tax hall.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.