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Self-adjustment of Special Tax Adjustment
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

In case of self-adjustment of special tax adjustment and payment of overdue taxes, enterprises shall submit a Special Tax Adjustment Self-payment Form to tax authorities.

Self-adjustment of special tax adjustment and payment of overdue taxes usually occur where:

1.an enterprise discovers its special tax adjustment risks upon self-examination;

2.an enterprise discovers its special tax adjustment risks upon receipt of a special tax adjustment risk warning by tax authorities; or

3.an enterprise conducts self-adjustment and pay overdue taxes after a special tax adjustment investigation is launched and before a Special Tax Investigation Adjustment Notice is served by tax authorities.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Special Tax Adjustment Self-payment Form

1

[Time Limit]

1.For Taxpayers

Prior to service of Notice of Special Tax Adjustments by tax authorities.

2.For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

Results will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they submit.

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.Failure to file a tax return or to submit relevant materials prior to the due date may influence taxpayers' tax payment credit assessment.

4.Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)