Received SMS and the annual report was not declared.

The processing method of receiving undeclared SMS annual report is as follows:

1, after receiving the reminder message from the industrial and commercial department, the enterprise shall fulfill the obligation of publicizing the annual report in time;

2, after the completion of the annual report publicity, enterprises can apply to the industrial and commercial departments to move out of the business exception list;

3. If the enterprise fails to publicize the annual report information within the prescribed time limit, it will be included in the business exception list;

4. The enterprise shall ensure the truthfulness, accuracy and completeness of the publicized information.

Basic concepts of tax annual report:

1. Definition of annual tax report: The annual tax report refers to the behavior of taxpayers such as enterprises and individual industrial and commercial households to submit the financial and accounting statements and related tax materials of the previous year to the tax authorities within the specified time after the end of each tax year in accordance with the provisions of the State Taxation Administration of The People's Republic of China Regulations of People's Republic of China (PRC);

2. The purpose of the annual tax report: The main purpose of the annual tax report is to let the tax authorities know about the taxpayer's operating conditions and tax revenue, so as to carry out tax collection and risk management;

3. Contents of annual tax report: The annual tax report usually includes financial and accounting statements (such as balance sheet, income statement, etc.). ), tax registration form, tax return form, tax preference list, etc.

4. Time of tax annual report: The time of tax annual report is generally completed within a certain period after the end of each tax year, and the specific time is determined by local tax authorities according to the Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

5. Object of annual tax report: The object of annual tax report includes all enterprises, individual industrial and commercial households and other economic organizations that need to make annual financial reports according to law.

To sum up, after receiving the reminder message from the industrial and commercial department, the enterprise should fulfill the obligation to publicize the annual report in time to ensure the truthfulness, accuracy and completeness of the information, so as to apply for delisting from the business exception list in time and avoid the adverse consequences of being included in the exception list because of the failure to publicize the annual report information on time.

Legal basis:

Provisional Regulations on enterprise information publicity

Article 17

In any of the following circumstances, the administrative department for industry and commerce at or above the county level shall include it in the business exception list and publicize it to the public through the enterprise credit information publicity system to remind it to fulfill its publicity obligations; If the circumstances are serious, the relevant competent department shall give administrative punishment in accordance with the provisions of relevant laws and administrative regulations; If losses are caused to others, they shall be liable for compensation according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:

(a) the enterprise fails to publicize the annual report within the time limit stipulated in these Regulations or fails to publicize the relevant enterprise information within the time limit ordered by the administrative department for industry and commerce;

(two) the information disclosed by the enterprise conceals the real situation and practices fraud.

Enterprises listed in the list of business anomalies shall be removed from the list of business anomalies by the administrative department for industry and commerce at or above the county level if they fulfill their publicity obligations in accordance with the provisions of these regulations; Failing to fulfill the obligation of publicity for three years in accordance with the provisions of these Regulations, the administrative department for industry and commerce of the State Council or the administrative department for industry and commerce of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be included in the list of seriously illegal enterprises and publicized to the public through the enterprise credit information publicity system. The legal representative and person in charge of an enterprise listed in the list of seriously illegal enterprises shall not serve as the legal representative and person in charge of other enterprises within 3 years.

If the enterprise fails to meet the circumstances mentioned in the first paragraph within five years from the date of being included in the list of seriously illegal enterprises, the administrative department for industry and commerce of the State Council or the administrative department for industry and commerce of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall remove it from the list of seriously illegal enterprises.