Tax declaration period extended to March 23rd

On March 3rd the State Administration of Taxation issued the “Notice on the extension of the tax declaration period in March 2020” (Shuizonghan [2020] No. 37).

According to the Notice, the tax declaration period shall be extended nationwide: tax declarations deadline of VAT, IIT and Local Surcharges (Urban Construction and Maintenance Tax, Educational Surtax, Local Educational Surtax) related to the month of February is postponed from March 16th to March 23rd.

For areas that are still in the first level response to epidemic prevention and control on March 23, the tax declaration period may be extended appropriately, and the provincial tax bureau shall specify the scope of application and the deadline in accordance with the provisions.

Moreover, if taxpayers still have difficulties in handling the declaration within the tax declaration period in March 2020, they may apply to the tax authorities for an extension of the declaration according to law.

Local tax authorities should carefully follow the implementation, and if any problem occurred, taxpayers can directly report to the State Administration of Taxation on time.

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