A tax payer who is unable to declare tax payment at the competent tax authorities within the specified declaration time limit shall entrust someone with declaration on tax payment or mail the declaration on tax payment.

 
  • 纳税人在规定的申报期限内不能到主管税务机关申报纳税的,应委托他人申报纳税或者邮寄申报纳税。
今日热词
目录 附录 查词历史