你问我答 | 逾期未申报收到责令限期改正通知书该如何处理？操作步骤

Core Viewpoint - The article provides a detailed guide on how to handle tax-related notifications and compliance procedures for businesses, specifically focusing on the "Notice of Order to Correct within a Time Limit" issued by tax authorities. Group 1: Notification Handling - Businesses must log into the electronic tax bureau and navigate to "My To-Do" to access the "Notice of Order to Correct within a Time Limit" [1] - The system will automatically display the overdue tax types, periods, and correction deadlines in the notification [2] - After reviewing the notification, businesses must confirm that they have read it by changing the status to "Yes" [3] Group 2: Compliance Actions - Based on the overdue tax types listed in the notification, businesses are required to submit the corresponding tax declarations and payments [7] - If the correction is made within the specified time, the system will assess whether the violation qualifies for the "First Violation Not Punished" policy [7] Group 3: Outcomes of Compliance - If the violation qualifies for "First Violation Not Punished," the system will automatically issue a "First Violation Not Punished Commitment Letter" and a "No Administrative Penalty Decision" [8] - If the violation does not qualify, a "Simple Administrative Penalty Notification" will be issued, and businesses can either accept the penalty or contest it [9] Group 4: Contesting Penalties - If there are objections to the penalty notification, businesses must submit their reasons and supporting documents within the specified period [10]