来分期滞纳金可以减免吗 -法律知识-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	来分期滞纳金可以减免吗 -法律知识
释义	法律分析：需要看双方的约定，双方可以约定减免滞纳金。法律依据：《中华人民共和国税收征收管理法》第五十二条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到五年。对偷税、抗税、骗税的，税务机关追征其未缴或者少缴的税款、滞纳金或者所骗取的税款，不受前款规定期限的限制。
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