What are the steps for electronic tax bureau overdue declaration?

Legal analysis: How to deal with overdue declarations: You need to log in to the national tax website to check how long it has been since the declaration was made, and check whether the tax status is normal or abnormal. Then, based on the actual situation, make an appointment to go to the tax bureau to make a tax supplementary declaration. If there is a penalty, pay it in time; if there is a tax abnormality, you should also go to a special administrator to cancel it and restore the tax status to normal.

1. The declaration period has passed, and you can only make a supplementary declaration in front of the tax bureau. The penalty should be 20 yuan a day. If the tax amount is zero, there is no late payment fee, only an overdue declaration penalty. 2. According to relevant tax laws: taxpayers have the obligation to declare on time and truthfully. Taxpayers must truthfully handle tax returns and submit tax returns, financial accounting statements and other submissions as required by actual needs in accordance with the reporting deadlines and content determined by the tax authorities in accordance with laws and administrative regulations. Tax information. If a taxpayer fails to file tax returns and submit tax materials within the prescribed time limit, or if the withholding agent fails to submit tax withholding and remittance reports and tax collection and remittance reports and related materials to the tax authorities within the prescribed time limit, The tax authorities may order corrections within a time limit and may impose a fine of not more than 2,000 yuan; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed.

Legal basis: "Tax Collection and Administration Law of the People's Republic of China"

Article 27 Taxpayers and withholding agents cannot handle tax declarations or submissions on time If you submit a tax report form for withholding and repaying, or collecting and repaying taxes, you can defer the declaration with the approval of the tax authorities. If an extension is approved to handle the declaration and submission matters stipulated in the preceding paragraph, the tax shall be prepaid within the tax period according to the actual tax amount paid in the previous period or the tax amount approved by the tax authority, and tax settlement shall be handled within the approved extension.

Article 62: Taxpayers fail to make tax returns and submit tax materials within the prescribed time limit, or the withholding agent fails to submit withholding and payment documents to the tax authorities within the prescribed time limit. Anyone who collects tax remittance reports and related materials will be ordered by the tax authorities to make corrections within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed.