1. Identity authentication: The taxpayer failed to carry out effective identity authentication and identification due to lack of necessary authentication materials or failure to complete the authentication steps according to the prescribed procedures. Without effective identity authentication, it will be impossible to query tax-related information such as tax payment, tax credit evaluation results, and tax-related matters handling progress.
2. Acceptance of application: A taxpayer submits a written application to the tax authorities to inquire about tax-related information, but the tax authorities refuse to accept it within their functions and powers, resulting in the inability to obtain the required information. In this case, the tax authorities should issue a notice of tax-related information query results to taxpayers, clearly stating the reasons why the query results cannot be provided.