What if the annual report is overdue?

If the annual report of the enterprise is not submitted in time due to carelessness, it shall be completed in time within the time limit stipulated by the Administration for Industry and Commerce. If an enterprise is listed in the business exception list because it has not submitted the annual report, it can wait for the enterprise credit information publicity system to reopen and complete the annual report before applying for removal from the list.

The procedures and materials of the supplementary report are the same as those of the normal annual report, and the contents to be submitted include: registration items of commercial entities, such as contact address and telephone number; Information such as filing matters, paid-in registered capital, annual balance sheet and income statement. , enterprises can choose which asset information to publicize.

The solution to the overdue annual report of business license is as follows:

1. If the company already has an overdue industrial and commercial annual report, but the industrial and commercial system does not display the supplementary declaration of annual inspection abnormality.

2. If the company has an overdue telegram for the annual industrial and commercial report, and industrial and commercial anomalies are reported for annual inspection for this reason, it is necessary to pull out industrial and commercial anomalies.

The business license has forgotten that the annual report can be submitted in time as long as it does not exceed the prescribed submission time limit. The annual report of business license lasts for six months, from 1 to 1 to June 30th. Individual industrial and commercial households shall be responsible for the authenticity and legality of their annual report.

If the enterprise fails to make the final settlement within the prescribed time limit, the overdue declaration may lead to fines and late fees. Generally speaking, during the remittance period, if the taxpayer finds that the annual declaration of enterprise income tax is wrong, he can correct it, and there is no late payment fee for the overdue tax. If the taxpayer fails to declare after the remittance period, or finds that the annual declaration of enterprise income tax is wrong, he can make a supplementary declaration. If the overdue tax is involved, a late fee of 0.5% of the overdue tax will be charged on a daily basis from the day after the remittance period ends.

To sum up, if the annual report is overdue, users can directly search the national enterprise credit information publicity system; Select the region where the enterprise belongs, and select provinces and cities; Enter the enterprise's industrial and commercial annual report reporting system, and continue to submit the annual report online within one year, but if it is overdue for more than one year, it needs to be submitted to the industrial and commercial department.

Legal basis:

Article 76 of the Civil Procedure Law of People's Republic of China (PRC)

Before the bankruptcy property is distributed, the creditor's rights may be declared to the liquidation group. The liquidation group shall be responsible for examining the creditor's rights declared by it, which shall be examined and determined by the people's court. If the creditors' meeting disagrees with the people's court's consent to creditors' participation in the distribution of bankruptcy property, it may apply to the people's court for reconsideration.

In the process of reorganization and reconciliation, the law clearly stipulates that the reorganization and reconciliation plan approved by the people's court is binding on the debtor and all creditors. Creditors who fail to declare their claims in accordance with the provisions of the bankruptcy law shall not exercise their rights during the implementation of the reorganization or reconciliation plan; After the implementation of the reorganization or reconciliation plan, the rights may be exercised in accordance with the repayment conditions of similar claims agreed in the reorganization or reconciliation plan.