【正文】 ses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law. If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax。s modities, goods or other property to the value equivalent to the amount of tax payable. Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax preservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the missioner of the tax bureau (or subbureau) at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer39。 if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint and return the modities or goods distrained。 (4) where accounting books are established, but the accounts are not in order or information on costs, receipt vouchers and expense vouchers are inplete, making it difficult to check the books。s governments at various levels, the petent departments under the said people39。s governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law. The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law. No units or individuals may obstruct the tax authorities from performing their duties in accordance with law. Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a informationsharing system among tax authorities and other administrative departments of the governments. Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax. Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge about payment of tax and provide, free of charge, the taxpayers with consultancy relating to payment of tax. Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax. Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law. Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax. With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves。 revised at the 21st Meeting of the Standing Committee of the Ninth National People39。s Congress on September 4, 1992。s Republic of China on the Administration of Tax Collection (Adopted at the 27th Meeting of the Standing Committee of the Seventh National People39。s Congress at its 12th Meeting on February 28, 1995。 where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply. No units including government departments or individuals may, in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection. Article 4 Units and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers. Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents. Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations. Article 5 The petent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country. The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council. The local people39。 other invoices shall, pursuant to the regulations of the said department, be printed by the enterprises designated respectively by the national taxation bureaus or local taxation bureaus of provinces, autonomous regions or municipalities directly under the Central Government. No enterprises that are not designated by the taxation bureaus as provided for in the preceding paragraph may print invoices. Article 23 The State, based on the needs of the administration of tax collection, positively promotes the wide use of taxmonitoring devices. Taxpayers shall, in accordance with regulations, install and use taxmonitoring devices, and no one may damage or destroy or, without authorization, alte