Is it the responsibility of the tax authorities not to urge tax returns?

Legal analysis: tax authorities are not responsible for not urging reports. At the end of the collection period, tax administrators generally remind enterprises to declare in time, but tax authorities have no obligation to inform enterprises. Enterprises need to bear the responsibility of failing to declare taxes, and tax authorities or tax administrators do not bear the responsibility. It is the taxpayer's legal obligation to declare and pay taxes on time, and the tax authorities have no responsibility to inform the enterprises that have not declared and paid taxes. Tax paying enterprises have the obligation and responsibility to declare and pay taxes within the specified time.

Legal basis: Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer fails to file tax returns 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.