When does the personal income tax late fee start to calculate?

The late payment fee for individual income tax shall be calculated at 0.5% of the payable but unpaid individual income tax from the date when the individual income tax payer pays but fails to pay the individual income tax, that is, the day after the taxpayer exceeds the tax declaration and payment deadline stipulated in the tax law. In addition, when calculating the taxable income, it is generally not allowed to deduct the tax late fee.

Late payment fee payable for individual income tax = overdue tax × overdue days ×0.05%.

If a taxpayer of individual income tax has no withholding agent, he/she shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax.

The tax withheld by individual income tax withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

Enterprise income tax is declared quarterly, and if the taxpayer pays tax after 15 of the following month, the late payment fee will be calculated from 16 (excluding holidays); The reporting period of individual income tax is generally the 7th day of the following month. Taxpayers who pay taxes after the seventh day of the following month shall calculate the late payment fee from the seventh day.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation or other errors, the tax authorities may recover the tax and overdue fine within three years, and the recovery period may be extended to five years under special circumstances.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 11

When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.

Article 12

Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.