Group 1 - The article discusses the steps a company should take upon receiving a "Notice of Order to Correct within a Time Limit," indicating a tax violation [2][5]. - The first step involves logging into the electronic tax bureau and accessing the notice under "My To-Do" [2]. - The second step requires reviewing the details of the overdue tax types and periods specified in the notice [3][4]. Group 2 - The third step is to complete the tax declaration and payment for the overdue taxes as indicated in the notice [5]. - The fourth step involves the system's automatic assessment of whether the taxpayer qualifies for a "first violation no penalty" status after corrections are made [6]. - If the taxpayer qualifies, they will receive a "First Violation No Penalty Commitment Letter" and a "No Administrative Penalty Decision Letter" [6]. - If not, a "Simple Administrative Penalty Notice" will be issued, which the taxpayer can review and respond to [6][7]. Group 3 - The fifth step allows the taxpayer to either accept the penalty or dispute it within a specified period [7]. - If accepting, the taxpayer can proceed to pay the penalty through the tax payment interface [7]. - If disputing, the taxpayer must submit their reasons and supporting documents for review by tax authorities [7].
【实用】逾期未申报收到责令限期改正通知书应该如何处理?操作步骤
蓝色柳林财税室·2025-12-22 01:34