Any balance of tax not covered by trcs redeemed shall be payable directly to inland revenue department on or before tax due date 赎回储税券如不足以支付全部税款，馀数须于缴税日期或之前直接向税务局缴交
It is the legal obligation of all taxpayers to pay individual income taxes due and not a right that is at the disposal of the taxpayer 缴纳个人所得税是每个纳税人应尽的义务，而不是任由纳税人行使和处分的权利。
Section 75 of the inland revenue ordinance states that " tax due and payable under this ordinance shall be recoverable as a civil debt due to the government " 根据税务条例第75 1条，到期须缴付的税款，可作为欠政府的民事债项予以追讨。
The trc can be issued in whatever amount specified by the commissioner and it can only be used to settle the tax due on the assessment in dispute 这些储税券可以按照税务局局长所指定的任何金额发出，并只能用于缴付在争议的评税中所应付的税款。
Taxpayers should pay tax on time . the rebate is not a reason to delay payment of tax due . recovery actions will be taken by the ird against any tax in default 纳税人须依期交税，不能以迟些有退税为理由而拖欠已过期的税款，所以税务局会继续追讨。
The person subject to the direction must settle the tax due or make arrangement for the settlement before departure is permitted . what you can help in tax recovery 阻止离境指示所针对的人在获准离境前，必须清缴其应课税款或就清缴有关税款作出安排。
Section 75 ( 1 ) of the inland revenue ordinance states that " tax due and payable under this ordinance shall be recoverable as a civil debt due to the government " 根据《税务条例》第75 ( 1 )条，到期须缴付的税款，可作为欠政府的民事债项予以追讨。
Hence , insofar as the holdover of the 1st instalment of tax due on 15 march 2007 is concerned , your application should be lodged on or before 16 february 2007 因此，就第一期缴税期限2007年3月15日来说，你提交缓缴申请书的最后限期是2007年2月16日。
Taxpayers should pay tax on time . the rebate is not a reason to delay payment of tax due . recovery actions will be taken by the ird against any tax in default 纳税人须依期交税，不能以迟些有退税为理由而拖欠已过期的税款，所以税务局会继续追讨。
Hence , insofar as the holdover of the 1st instalment of tax due on 15 march 2005 is concerned , your application should be lodged on or before 16 february 2005 因此，就第一期缴税期限2005年3月15日来说，你提交缓缴申请书的最后限期是2005年2月16日。
