Measures for the administration of reminders and reminders

In order to promote the standardization, refinement and scientificization of tax management, and ensure the timely and full storage of national taxes. The tax bureau refers to the balance sheet, income statement, enterprise financial information collection form, tax withholding report form, etc. Failing to file tax returns and submit financial statements within the prescribed time limit. Urge taxpayers and withholding agents to declare.

Second, analysis

If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may, in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with relevant regulations, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.

3. How many days is the time limit for reminding?

If the penalty is not paid within 10 hour after the notice of reminder is served, the administrative organ may make a decision on enforcement. The time to make a decision must be 10 days after the service of the reminder notice and not more than three months, and then apply to the court for administrative enforcement. Secondly, the administrative organ applies to the court for execution, and the court can only execute it after accepting it. After the court makes a decision on whether to accept the application within 5 days, it will review the ruling on whether to enforce it after accepting it for 7 days.