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某县国税局管理分局向一个体户送达《税务限期缴款通知书》,由于该户主外出,税务人员就让该户主上初中的儿子(未成年)代其签收。随后,该个体户没有按期到国税机关缴纳税款,税务机关就将该个体户相当于应纳税款的商品予以扣押。该户主外出归来后,当即提出行政复议,辩称其从未收到过《税务限期缴款通知书》,税务机关扣押其商品违反了《税收征收管理法》及其实施细则的有关规定,要求当即归还扣押的商品。某县国税局在受理该个体户的复议中请后,认为管理分局税务文书送
A county IRS Administration Sub-station to a self-service “tax deadline payment notice”, because the head of household, tax officers let the head junior high school son (minor) on behalf of their sign. Subsequently, the individual failed to pay taxes to the tax authorities on schedule, and the tax authorities seized the goods equivalent to the taxable amount of the individual. The head of household headed up after returning home, immediately submitted an administrative reconsideration, arguing that it had never received “notice of tax deadline payment”, the tax authorities seized their goods in violation of the “Tax Collection and Management Law” and the implementation details of the relevant provisions and requirements Immediately return the seized goods. After receiving the reconsideration of the self-employed person in a county IRS, it is considered that the tax bill of the management branch