Delayed enterprise income tax declaration leads to payment.

Taxpayers should submit accounting statements, advance income tax returns and relevant tax matters that should be approved or filed by the tax authorities to the local competent tax authorities within 15 days after the end of the month or quarter; Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities, and settle the unpaid taxes within four months after the end of the year. If the prepaid tax exceeds the taxable amount, the competent tax authorities shall promptly refund the tax or deduct the taxable amount for the next year.

Taxpayers who are unable to file tax returns on schedule due to force majeure may postpone the application; However, it shall report to the competent tax authorities immediately after the force majeure situation is eliminated. The competent tax authorities shall ascertain the facts and give approval.

The final settlement of enterprise income tax can last until the end of April. You can try to settle it with the administrator and find a reason to apply for an extension.