How to apply for extension of customs declaration online

Use the electronic business license to log in to the Electronic Taxation Bureau, and you can log in to the People's Republic of China (PRC) State Taxation Bureau.

1. In the enterprise login interface of the electronic tax bureau, select the electronic business license;

2. Use WeChat applet, Alipay applet, Baidu applet, electronic business license or click to scan the QR code with the bidding citizen cloud, enter the license password and confirm the login;

3. After confirming the login on the electronic business license applet, enter the second sign-in page of the electronic tax bureau login;

4. Apply for extension of declaration at the Electronic Taxation Bureau.

Second, analyze the details

If it is really difficult for taxpayers and withholding agents to file tax returns or submit tax withholding and collecting reports within the prescribed time limit, and it is necessary to extend the time limit, they shall submit a written application for extension to the tax authorities within the time limit for applying for extension. With the approval of the tax authorities, taxpayers shall pay taxes in advance according to the tax actually paid in the previous period or the tax amount within the tax payment period approved by the tax authorities, and make final settlement within the approved extension reporting period. If a taxpayer is approved to postpone the filing of tax returns, the time limit for submitting financial and accounting statements may be extended.

3. What are the application conditions for applying for extension?

1. Taxpayers and withholding agents can postpone their tax returns or submit tax withholding and collecting reports due to unforeseeable, unavoidable and insurmountable natural disasters, such as floods, fires, windstorms and earthquakes. However, it shall report to the tax authorities immediately after the force majeure situation is eliminated;

2. Due to special reasons in the financial processing, it is really difficult to calculate the tax payable because the financial processing has not been completed, and it is necessary to postpone the tax declaration or submit the tax withholding and collecting report within the prescribed time limit.