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.

 
  • 納稅人在規定的申報期限內不能到主管稅務(wù)機關(guān)申報納稅的,應委托他人申報納稅或者郵寄申報納稅。
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