Received a Tax Supplement Reminder? Handle It Soon — Late Fees Start July 1

The 2025 comprehensive individual income tax reconciliation will close on June 30. After that date, some taxpayers will receive reminders from tax authorities indicating possible unreported or underreported income that requires additional tax payment. What should taxpayers do? What are the consequences of delaying or ignoring the reminder?

Taxpayers who receive a "tax supplement reminder" should verify each item of income to ensure completeness.

Data released by the State Taxation Administration shows that, as of the end of May, more than 160 million people had completed their 2025 annual tax reconciliation filing. However, the end of the filing period does not mean the end of tax verification. Li Ping, deputy director of the Taxation Science Research Institute of the State Taxation Administration, explained that during and after the annual reconciliation period, tax authorities will review the accuracy of taxpayers' filings. Where doubts are confirmed, the competent tax authority will remind the taxpayer to correct supporting documents or amend the filing.

When tax authorities identify suspected tax issues in daily supervision, they usually send reminders through SMS, phone calls, or in-app messages in the Individual Income Tax App. Taxpayers who receive such reminders can log in to the Natural Person Electronic Tax Bureau or the Individual Income Tax App to verify each item of income.

First, check income information comprehensively. Focus on comprehensive income from multiple sources, including wages and salaries, remuneration for labor services, author's remuneration, and royalties, as well as any income items that may exist but are not shown in the system.

Second, verify deduction items carefully. Check item by item whether special additional deductions — such as children's education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly support, and care for children under three — are accurately reported. Errors in these deductions will directly affect the tax payable.

Third, promptly file a correction if needed. If it is verified that there is unreported or underreported income, taxpayers should file an amended declaration through the Individual Income Tax App or at a tax service hall as soon as possible and pay the corresponding tax. If there are questions about the reminder, call the 12366 tax service hotline for consultation.

Ignoring a "tax supplement reminder" may lead to multiple legal consequences. After receiving a reminder from the tax authority, taxpayers should not take chances, thinking that delaying or ignoring it will make it go away. Failure to file a correction may result in multiple legal consequences.

Li Ping noted that if a taxpayer fails to pay taxes within the prescribed time limit, late fees will continue to accumulate, causing financial loss, and the taxpayer may also face investigation and administrative penalties.

According to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to pay taxes within the prescribed time limit, the tax authority shall, in addition to ordering the payment within a time limit, impose a late fee of 0.05% per day on the overdue tax amount from the date the tax payment is overdue.