China’s Taxation Administration: Regulations on Enforcement
If a taxpayer fails to pay the tax after the tax payment deadline, the tax authority may take the following mandatory measures under the statutory conditions: ① To notify their bank or other financial institution in writing to withhold taxes from their deposits; ② To seize, seal up and sell by auction their goods or property with a value equivalent to the amount of the tax payable to offset the tax payable with the proceeds of the auction. Article 42 of the Law on the Administration of Tax Collection also states, "When taking tax preservation measures and enforcement measures, the tax authority shall abide by the legal authorities and procedures, and shall not seal up or seize the necessary housing and supplies for the taxpayers and their dependent families to maintain their livelihoods".
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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