delinquent tax
英 [dɪˈlɪŋkwənt tæks]
美 [dɪˈlɪŋkwənt tæks]
逾期税
双语例句
- Where the sales amount reported by the business entity is found to be unusual, the collection authority-in-charge may, by referring to the circumstances of similar business and other information, determine the sales amount or tax payable and levy the delinquent tax.
营业人申报之销售额，显不正常者，主管稽征机关，得参照同业情形与有关资料，核定其销售额或应纳税额并补征之。