Notice of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation No. 1 of 2022 Notice of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation on Handling the Final Settlement and Settlement of Personal Income Tax in 2021 by Mail

Publish Time: 2022-02-28 18:22 Category: Policies and regulations Views:

Notice of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation on the handling of postal declarations for the final settlement of comprehensive income in 2021

Notice No. 1 of 2022 of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation

The full text is valid

2022.2.24

According to and its implementing rules, the "Individual Income Tax Law of the People's Republic of China" and its implementing regulations, the "Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax in 2021" (State Administration of Taxation Announcement No. 1 of 2022) and other relevant regulations, hereby we will handle the final settlement and settlement of comprehensive personal income tax in 2021 (hereinafter referred to as the "Annual Settlement")uo;) Matters related to mailing declaration are announced as follows.

1. Scope of application of mailing declaration

Taxpayers whose place of employment (if there is no employer, the place of household registration, place of habitual residence or main source of income) is within the scope of Sichuan Province, and taxpayers who need to handle annual accounting according to Article 3 of the State Administration of Taxation Announcement No. 1 of 2022, if it is not convenient for the natural person electronic taxation bureau (personal income tax APP, WEB terminal) or tax service office, you can file the annual comprehensive income tax return by mail.

2. The tax authority that receives the mailed declaration

The mailed declaration materials are received by the Chengdu Chenghua District Taxation Bureau of the State Administration of Taxation.

Mail receiptMailing address: No. 55 Shuanglin Road, Chenghua District, Chengdu City, Sichuan Province

Mail recipient: Special post for accepting mailed declarations of annual personal income tax returns

Postal code: 610051

Telephone number: 028-60226133

3. Submission information for mailed declarations

Taxpayers choose the officeIf the annual settlement is handled by mail, the tax return and other relevant information (in duplicate) should be submitted:

(1) If the taxpayer only obtains domestic comprehensive income, he/she should fill in the in accordance with the regulations.

If the taxpayer obtains overseas comprehensive income, he/she should fill in the Tax Return (Form B)> and

.

(2) If the taxpayer chooses to enjoy special additional deductions during the final settlement declaration, the "Special Additional Deduction Information Form for Personal Income Tax" must be attached.

(3) If the taxpayer has commercial health insurance that is deducted before tax in accordance with regulations, the taxpayer must attach "Details of Pre-tax Deductions for Commercial Health Insurance"Table>.

(4) If the taxpayer has tax-deferred commercial pension insurance that can be deducted before tax as required, the taxpayer must submit a "Personal Tax Deferred Commercial Pension Insurance Pre-tax Deduction Details".

(5) If the taxpayer has donations to charity that can be deducted before tax as required, the taxpayer must submit a "Personal Income Tax Deduction Details of Charity Donations".

(6) If the important basic information of the taxpayer changes, the must be attached.

(7) If the taxpayer is entitled to tax reduction or exemption according to regulations, the must be attached.

Taxpayers can obtain relevant tax handling guides and declaration forms through the following methods:

(1)Download the form download section of the personal income tax area on the official website of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation (https://sichuan.chinatax.gov.cn/).

(2) Get it from the nearest tax service office.

Four. Declaration time

Individuals in 2021 need to apply for a mailed declarationTaxpayers who are required to settle and settle their comprehensive income tax should mail their declaration materials by domestic express delivery (i.e. postal EMS) to the tax authority designated in Article 2 of this notice to accept mailed declarations before June 30, 2022, and keep the email number properly for inquiry. The mailing costs shall be borne by the taxpayer. The date of mailing the declaration shall be subject to the date of collection by the postal department.

5. Annual reportTax refunds and tax repayments

If tax repayments or tax rebates are required for the annual settlement after mailing the declaration, taxpayers must apply online through the Natural Person Electronic Taxation Bureau (Personal Income Tax APP, WEB terminal) or go to the tax service office of the tax authority in charge of the annual settlement. The website of the Natural Person Electronic Taxation Bureau: https://etax.chinatax.gov.cn; Personal Taxation BureauTaxation APP can be downloaded from the official website.

VI. Notes

(1) In order to facilitate taxpayers to handle annual settlements, tax authorities provide taxpayers with efficient and convenient online tax processing channels. Taxpayers can give priority to the online tax bureau (personal income tax APP, WEB end) to handle annual settlements, and tax authorities will provide taxpayers with return form pre-filling services in accordance with regulations., simple and fast. For taxpayers who apply by mail, the tax authorities cannot provide return form pre-filling services, and taxpayers need to fill in relevant information item by item.

(2) When filling in information, taxpayers must carefully read the form filling instructions, fill in and check carefully, and ensure that their relevant information is clear, true, and accurate, especially key information such as name, taxpayer identification number, and effective contact information. It is recommended thatIt is recommended to use a computer to fill in, print, and sign. If the declaration form is incomplete, unclear, incomplete, or logically incorrect, the tax authorities will not accept it and notify the taxpayer.

(3) Taxpayers must accurately fill in the declaration form with a valid contact phone number in China, a valid mailing address that can receive letters, and other key information, so that the tax authorities can accurately send a declaration acceptance receipt.Communicate on tax declaration matters.

If taxpayers have any questions, please log in to the interactive communication section of the official website of the Sichuan Provincial Taxation Bureau of the State Administration of Taxation or call the 12366 tax consultation service hotline. The tax authorities will serve you wholeheartedly and thank you for your understanding, support and cooperation.

Sichuan Provincial Taxation Bureau of the State Administration of Taxation

February 24, 2022

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