The tax authorities shall not impose any tax withholding or collection requirements on entities and individuals which are not obligated to withhold or collect tax in accordance with the law or the administrative regulations.
英
美
- 對法律、行政法規沒(méi)有規定負有代扣、代收稅款義務(wù)的單位和個(gè)人,稅務(wù)機關(guān)不得要求其履行代扣、代收稅款義務(wù)。
