mmediately refund the excess amount of tax.
Article 31. Should a taxpayer or withholding agent fail to pay tax
or underpay tax as a result of he responsibilities of the tax
authorities, the tax authorities may, within three years, require the
taxpayer or withholding agent to pay the in arrears, but they shall
not impose any fine on the tax in arrears.
Should a taxpayer or withholding agent fail to pay tax or underpay
tax through its own faults, such as making an erroneous calculation,
the tax authorities may, within three years, pursue the collection of
the tax in arrears. If special circumstances exist, the period for
pursuing the collection of the tax in arrears may be extended to ten
years.
CHAPTER IV TAX INSPECTION
Article 32. The tax authorities shall have the right to conduct
tax inspection as follows:
(1) to inspect a taxpayer's accounting books, supporting vouchers
for the accounts, statements and the relevant information; to
inspect a withholding agent's accounting books, supporting
vouchers for the accounts and the relevant information in respect of
the amount of tax withheld and remitted or collected and remitted.
(2) to inspect a taxpayer's taxable commodities, goods or other
property at the taxpayer's places where production or business
operations are conducted and places where goods are stored; to
inspect a withholding agent's operational conditions in respect
of the withholding and remittance of tax or the collection and
remittance of tax.
(3) to order a taxpayer or withholding agent to furnish
documents, evidentiary materials and information pertaining to the
payment of tax or the amount of tax withheld and remitted or collected
and remitted.
(4) to make inquiries of a taxpayer or withholding agent regarding
the relevant issues and circumstances connected with the payment of
tax or the amount of tax withheld and remitted or collected and
remitted.
(5) to inspect supporting documents, vouchers and information
pertaining to the taxable commodities, goods or other property
transported by consignment or sent by post by a taxpayer at railway
stations, docks, airports, enterprises engaged in postal services
and the branches thereof.
(6) upon approval of the commissioner of a tax bureau (or a
subbureau thereof) above the county level, to examine and verify
the deposit accounts that a taxpayer engaged in production or business
operation or a withholding agent has opened with banks or
other financial institutions, on presentation of a permit for the
inspection of deposit accounts which is of a nationally unified form;
to examine and verify the savings deposits of a taxpayer engaged in
production or business operations, provided, however, that th上一页 [1] [2] [3] [4] [5] [6] 下一页
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