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Updated : 2015-06-10

Tax collection methods for taxpayers engaged in production and business who do not apply for tax registration

For those do not apply for tax registration, as well as temporary taxpayer engaged in production or business operations, the tax authorities shall audit the tax payable and order them to pay; if they do not pay, tax authorities can impound goods and cargo equivalent to the value of tax. For those who pay tax after detention, the tax authorities must immediately release the seizure and return goods and cargo detained; for those who do not pay after the seizure, the tax authority , approved by Bureau(sub-Bureau) above the county level, auction or sell the goods or cargoes seized to withhold tax.