Can I go to the tax hall to declare after the tax has passed 15?

If the tax has passed 15, you can declare it in the tax hall if you haven't declared it yet.

Under normal circumstances, if an enterprise fails to file a tax return after the tax return time, the tax bureau will notify the enterprise legal person, the person in charge of finance and the tax collector by SMS, and the tax collector of the enterprise will go to the tax bureau corresponding to the enterprise to file a tax return in time after learning that the tax return of the enterprise is overdue. If the enterprise has not filed tax returns for many months, it needs to contact the enterprise administrator first, and the administrator will have a processing information form there, and after completing the corresponding processing, you can go to the lobby to make up the declaration. If you fail to declare and pay a tax within the time limit, you should at least charge a late fee. You must go to the tax bureau to get a tax receipt. The declaration method of individual income tax after the collection period is as follows:

1, local tax service hall to declare, overdue will not be able to declare online.

2. The tax authorities will definitely be fined for overdue declaration. For example, in some places, it is stipulated that 50 yuan is overdue for one day, with a maximum of 2,000 yuan.

3. With regard to the latest filing date of monthly personal income tax, the Tax Administration Law stipulates that it is the 7th day of each month. At present, individual provinces implement full and detailed declaration of individual income tax, and the declaration period can be extended to 15 or the 20th of each month.

4. If your area can pay taxes by self-inspection, you may wish to ask for and fill in the self-inspection report from the tax authorities after the deadline, and pay taxes directly through the self-inspection report, which may save the fine.

Article 32 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of payment.

Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.