Article 38 of the Tax Administration Law stipulates that if the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a prescribed time limit.
If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee.
Duties of the Inland Revenue Department
1. The tax authorities shall not levy, stop, overcharge or underpay taxes in violation of the provisions of laws and administrative regulations, and shall not decide tax preferences without authorization.
2. The tax authorities shall timely and fully put the collected taxes, fines and overdue fines into storage according to the budget levels, and shall not intercept or misappropriate them.
3. The tax authorities shall collect taxes according to legal procedures and determine relevant tax collection and management matters according to law.
4. The tax authorities shall handle tax concessions such as tax reduction and exemption according to law, answer the inquiries, demands and complaints of taxpayers or report them to the higher authorities for handling.
5. The tax authorities have the obligation to keep the taxpayer's business confidential.
6. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting taxes, and shall not force non-withholding agents to withhold and remit taxes.
7. The tax authorities shall implement and remove tax preservation measures in strict accordance with legal procedures. If the legitimate rights and interests of taxpayers suffer losses due to the reasons of the tax authorities, the tax authorities shall be liable for compensation according to law.