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Corporate Income Tax Annual Filling’s Online Correction

Beijing State Tax Authority has launched the online correction function of corporate income tax annual filling. Eligible tax payers can correct the corporate income tax annual filling of 2016 on the website before December 31st, 2017. However, the online corrected tax amount has to be larger than the original one; otherwise, the tax payers still need to correct the amount of 2016 with the help of tax officer in the tax service hall. Meanwhile, the head office and branches are not applicable to this online function.

The process of correcting the previous years’ corporate income tax annual fillings is also being simplified gradually. It is much easier for self-correction by tax payers as compared to the pre-approval by tax authorities.

Lee & Lee Associates Insights:

1. The online correction can be used only once. Once submitted, whether the changed amounts are correct or not, they cannot come back to the original ones or be further changed anymore.

2. No pre-approval does not mean no administration. So, tax payers should maintain the related online correction documents in good manner for future potential tax audit purpose.

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