延期申请

• Article 27 a tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations , as well as other relevant documents and material required by the taxation authorities
  第二十八条纳税人、扣缴义务人按照规定的期限办理纳税申报或者报送代扣代缴、代收代缴税款报告表确有困难，需要延期的，应当在规定的期限内向税务机关提出书面延期申请，经税务机关核准，在核准的期限内办理。