纳税通知 [
nà shuì tōng zhī]
notice of assessment to tax
- 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. - 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. - 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.