Taxpayers due to special difficulties, fails to pay the duties, provinces, autonomous regions, and municipalities directly under the State Administration of Taxation, Local Taxation Bureau approved can defer the payment of tax, but should not be longer than three months.
Special difficulties referred to here mainly refer to:
Due to force majeure, resulting in a greater loss of taxpayers, the normal production and business activities are greatly affected;
The current monetary fund is not sufficient to pay the tax after deducting the wages of the workers and staff salaries and social insurance expenses.
Taxpayers to meet the above any conditions can apply for an extension of payment of taxes, the tax authorities shall be received for an extension to pay taxes report, make a decision of approval or denial of the application within 20 days; not approved, from tax payment time limit expires, from late payment surcharge.