Tax payers withholding agents have the right to require tax authorities to correctly calculate the payable penalties for late tax payment 34纳税人、扣缴义务人有要求税务机关正确计算其应纳的滞纳金的权利。
Unauthorized withholding and remitting agents or collecting and remitting agents have the right not to perform such obligations 10非法定代扣代缴、代收代缴税款义务人有不履行代扣代缴、代收代缴税款义务的权利。
The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax 海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself 在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
Article 52 . in cases where the customs discovers that it has surcharged duties , it shall notify the taxpayer to handle the related formalities of duty refund 第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。
The consignee of import goods , the consignor of export goods and the owner of inbound and outbound articles are obligatory customs duty payer 第三十六条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
Article 18 for commodities subject to batch - by - batch inspection , the obligatory inspection applicant shall file a batch - by - batch inspection application with the bsmi 第18条实施逐批检验之商品，应由报验义务人向标准检验局报请检验。
Taxpayers , after providing related materials to the customs , may apply to reverse the order of application of items 3 and 4 of this article 纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。
Article 5 . the consignee of imported goods , consignor of export goods , and owner of entry articles are parties held liable for paying customs duties 第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。
Article 41 upon the extinguishments of water rights , the water rights owners or obligators shall hand in water deeds and file for extinguishments recordation 第41条(水权消灭登记)水权消灭、水权人或义务人应缴还水权状，为消灭之登记。
