The taxpayer shall handle the related tax refund formalities within 3 months , starting from the day of receiving the notice 纳税义务人应当自收到通知之日起3个月内办理有关退税手续。
Only through the stage of the content of tax - paying obligation confirmed , the obligation can be met 只有经过纳税义务内容的确认阶段，抽象的纳税义务才转变成可以具体履行的纳税义务。
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。
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 8 the income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent 第八条个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。
Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law 但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
