In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5 10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.

In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

Commissioned persons shall abide by the various provisions on taxpayers in this chapter.

Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

The customs may publish the failure of taxpayers to pay duty.

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

Corporate responsibility in this regard could, for

In any selfrespecting society, everyone has to pay their taxes.

The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

So here is an idea that might work politically Let taxpayers keep all of the current tax expenditures, but limit the total amount by which each taxpayer can reduce his or her tax liability in this way.

In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

Deputy Director General for Tax Payers Services.

In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods the customs may also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

In this system of this taxation there are no reduced rates based on the family situation of the taxpayer.

In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

In cases where the customs is skeptical of the value declared by the taxpayers, it shall notify the taxpayer in writing of its reasons for being skeptical, and request the taxpayer to make written explanation and provide related materials within the specified period of time.

In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

The third benefit the tax service will become more convenient and optimized.

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

Early filer and late filer.

In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials

In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.

In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.

In cases of necessity, the customs may request the taxpayers to make up for the declaration.

For imported self use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.

If taxpayers know that their banks are required to report income information to the tax authorities, taxpayers will be more likely to file accurate returns regarding this income.

The Large Taxpayers Unit simply consolidates the taxes paid by the volunteer self identified firms.

A structural revision of the tax system is under way, the goal being to simplify and reduce the number of the rates, identify taxpayers and streamline administrative procedures.