[单选题]
Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A .For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration.
B .A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice.
C .Taxpayer that fails to filing for tax returns on the due date, the tax authorities shall command a correction and imposed a penalty below RMB 2,000.D Taxpayer that fails to pay tax as required within a specified period of time, the tax authorities sh
D .Taxpayer that fails to pay tax as required within a specified period of time, the tax authorities shall command a limit period for tax payment. If taxpayer still failed to make payments after the deadline, imposed a penalty amount to 50% and 3 times
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