I am self-employed. What should I do when I receive the notice from the Inland Revenue Department?

Taxpayers shall truthfully fill in the items listed in the Application Confirmation Form for General VAT Taxpayers item by item, and submit the Application Confirmation Form for General VAT Taxpayers to the competent tax authorities for examination and approval within ten days.

Generally speaking, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with laws and administrative regulations.

If you fail to comply with the above requirements, you will be notified of tax matters. If the tax administrative penalty is not touched by the Notice on Tax Matters, it shall be checked and corrected according to the notice, or it shall be punished when the notice is ordered to be corrected within a time limit.

Extended information "People's Republic of China (PRC) Tax Collection and Management Law" has made the following provisions on tax declaration:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities. If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.

Kaiping Municipal Taxation Bureau-Notice on Tax Matters

Baidu encyclopedia-tax declaration