Can I file my financial statements extended? Is there a penalty if it is delayed?

When you say "filing financial statements", are you filing taxes? If so, in accordance with the provisions of the Tax Administration Law:

Article 25 Taxpayers shall, in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the taxation authorities in accordance with the provisions of laws and administrative regulations, truthfully handle tax returns, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs.

Article 27 Where a taxpayer or withholding agent fails to file a tax return or submit a tax report form for withholding and remitting, collecting and remitting tax on time, the taxpayer may postpone the declaration upon approval by the tax authorities.

Where the declaration and submission items specified in the preceding paragraph are postponed after approval, the tax shall be prepaid in accordance with the actual tax amount paid in the previous period or the tax amount verified by the tax authorities within the tax period, and the tax settlement shall be handled within the approved extension.

Article 62 Where a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, or if the withholding agent fails to submit to the tax authorities the tax withholding and remitting, collection and remittance tax report form and relevant materials within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a specified period of time and may impose a fine of not more than RMB 2,000; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

You can't extend it, otherwise you'll be fined.

Legal analysis: If the tax information is not submitted within the prescribed time limit, the tax authorities may impose penalties. If the tax authorities communicate with them in a timely manner and make corrections, the tax authorities can generally waive the penalty.

But it has expired, it is possible that the financial statements of the overdue month can not be declared online, that can only be manually filled out in duplicate and stamped to the window to declare, must be supplemented, otherwise the company's declaration data will be missing this month, and when the paper materials are printed and handed in at the end of the year, this month will be missing.

Legal basis: Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Where a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit the tax withholding and remitting, collection and remittance report form and relevant materials to the tax authorities within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

Legal analysis: The financial statements can be deferred, and the taxpayer or withholding agent has difficulties in filing tax returns or submitting the withholding and remitting, collection and remitting report forms within the time limit determined by the relevant regulations, and needs to be extended; A written application for extension shall be submitted to the tax authorities within the prescribed time limit, and the tax declaration shall be filed within the approved time limit upon approval by the tax authorities.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 27 If a taxpayer fails to file a tax declaration on time, the declaration may be extended upon approval by the tax authorities; However, the tax shall be paid in advance according to the actual tax amount paid in the previous period or the tax amount approved by the tax authorities within the tax period, and the tax settlement shall be handled within the approved extension. After the tax is paid in advance, if the tax settlement is handled within the prescribed time limit, the provisions of Article 32 of the Tax Administration Law on the late payment penalty for taxpayers who fail to pay the tax rules on time shall not apply.

The provisions on late payment of late fees shall not apply to the various circumstances in which the tax is settled in accordance with the provisions after the approval of the prepayment of tax. The amount of tax prepaid may be greater or less than the amount of tax payable before the tax settlement is processed. When the amount of prepaid tax is greater than the amount of tax payable, the tax authorities will settle the tax refund but will not refund the interest to the taxpayer; When the amount of prepaid tax is less than the amount of tax payable, the tax authorities will not impose a late fee when the taxpayer settles the tax payment.

Yes, there will be fines. If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or if the withholding agent fails to submit the tax withholding and remitting, collection and remittance tax report form and relevant materials to the tax authorities within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than RMB 2,000.

Taxpayers and withholding agents who file tax returns or submit withholding reports on time may postpone their declarations with the approval of the tax authorities. After the extension is approved, the tax shall be paid in advance according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax settlement shall be handled within the approved extension period.

Taxpayers who do have special difficulties can postpone their declaration!

According to Article 41 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer has any of the following circumstances, it is a special difficulty in holding Biqing as referred to in Article 31 of the Tax Collection and Administration Law:

force majeure, causing significant losses to taxpayers and seriously affecting normal production and business activities;

**Funds are insufficient to cover taxes after deducting employees' wages and social insurance premiums. The tax bureau may, in accordance with the examination and approval authority specified in the second paragraph of Article 31 of the Tax Administration Law, examine and approve the tax deferred by the taxpayer

There is a penalty for failing to file a quarterly report of zero-filing financial statements. It's okay that you don't have income, but the profit is negative, and you won't check it, because you don't have income and don't pay taxes, and it doesn't matter much to them, but you have expenses.

Legal basis

Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection If a taxpayer fails to file a tax declaration and submit tax payment materials within the prescribed time limit, or if the withholding agent fails to submit the tax withholding and remitting, collection and remittance report form and relevant materials to the tax authorities within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

Summary. Hello, Legal Analysis: Can an Annual Report Apply for an Extension:

It is possible to apply for an extension. The annual report for industry and commerce is usually submitted before March 31 of each year, but the submitting enterprise can also apply for an extension of submission according to the actual situation, and the maximum extension period is 9 months, that is, the latest time for submission is December 31 of the following year.

Can a listed company's annual report be extended?

Hello, legal analysis: can the annual report apply for an extension of the code Shen Yin: can you apply for an extension.

The annual report for industry and commerce is usually submitted before March 31 each year, but the submitting enterprises can also apply for an extension according to the actual situation, and the longest extension of the late banquet delivery period is 9 months, that is, the latest time to submit is December 31 of the following year.

Basis: Article 57 of the "Provisions of the People's Republic of China on the Administration of Companies" stipulates that a company shall submit its annual report for the previous year to the company registration authority through the enterprise credit information publicity system from January 1 to June 30 of each year, and publicize it to the public. The content of the annual report and the measures for supervision and inspection shall be formulated by ***.

The annual report of a listed company can be extended by an application.

How long can I apply for an extension? What is the latest time for the release of the annual report of a listed company? Thank you.

If the annual tax report is not filed, you can apply for an extension, but the maximum period cannot be more than 3 months. Otherwise, they will be punished by "a late fee of 5/10,000 of the overdue tax on a daily basis".

I'm asking about the annual report of a listed company?

The annual report of a listed company must be published between January and June of the following year, and the answer must be made at the end of June at the latest. The semi-annual report is released in the last two months before the end of June, that is, from July to August, and not later than August; The quarterly report is published within one month after the end of each quarter without delay.

In other words, the annual report of a listed company can apply for an extension of publication, but it must be published before the end of June, right?

By the end of June at the latest; The semi-annual report is published within two months of the end of June.

Ok thanks.

Financial deferrals must be filed. According to the Administrative Measures for the Submission of Financial Accounting Statements of Taxpayers with Irregular Taxpayers formulated by the State Administration of Taxation, taxpayers shall prepare and submit financial accounting statements in accordance with the requirements of the Accounting Standards for Business Enterprises, regardless of whether they have taxable income, income and other taxable items, or during the period of tax reduction and exemption. The balance sheet and income statement in various financial and accounting statements are submitted on a quarterly and annual basis, and the cash flow statement, the statement of changes in owners' equity and the notes to the statements of the small business accounting standards are submitted on an annual basis.

Article 4 of the Measures for the Administration of the Submission of Financial Accounting Statements by Taxpayers shall prepare and submit financial accounting statements in accordance with the provisions of relevant laws and regulations of the state, and shall not prepare or provide false financial accounting statements. The legal representative or person in charge of the taxpayer shall be responsible for the authenticity and completeness of the financial and accounting statements submitted.