Article 30 A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of Article 20 of the Tax Administration Law, be granted an extension subject to approval by the taxation authority an
Article 30 A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of Article 20 of the Tax Administration Law, be granted an extension subject to approval by the taxation authority an
第三十条纳税人因有特殊困难，依照税收征管法第二十条第一款规定，经税务机关批准延期缴纳税款的，在批准的期限内，不加收滞纳金。