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 纳税通知 [nà shuì tōng zhī添加此单词到默认生词本
notice of assessment to tax

  1. 第五十二条海关发现多征税款的,应当立即通知纳税义务人办理退还手续。
    Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.
  2. 海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
    The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.
  3. 第13条本法规定应补徵之税款及应加徵之滞报金、怠报金,应由主管稽徵机关填发缴款书,通知纳税义务人于缴款书送达之次日起十五日内向公库缴纳。
    Article 13 Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasury within 15 days following receipt of the notice.



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