How to operate the electronic tax bureau's deferred declaration?

After logging in to the electronic tax bureau, you can choose to do tax, enter the taxpayer's extension declaration for examination and approval, and fill in and submit the Application Form for Extension Declaration of Tax Administrative License. After the tax authorities complete the examination and approval, taxpayers can obtain the information of the examination and approval results, and query and print the acceptance results. Taxpayers can also log in and select query to enter the information query of tax progress and results, and query the progress and results of handling.

Second, analyze the details

Taxpayers and withholding agents who have difficulty in filing tax returns or submitting tax withholding and collecting reports within the prescribed time limit due to force majeure or other reasons shall submit a written application for extension to the tax authorities within the reporting time limit, and the declaration can be extended with the approval of the tax authorities. However, it should be reported to the tax authorities immediately after the force majeure situation is eliminated.

3. What are the conditions for the electronic tax bureau to postpone filing?

The reasons for enterprises to apply for deferred tax returns must meet the following conditions. Due to force majeure, the taxpayer's withholding agent can't file a tax return or submit a tax withholding and collecting report on time.