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tax deficiency notice
释义
tax deficiency notice
〈美〉税款差额通知书
指由国内税务署向存在税款差额的纳税人发出的法定催缴通知书,其答覆期为90天。在这一期间内,纳税人既可补交税款或要求退还余款,也可直接向税务法院起诉。
(→ninety-day letter)
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