| 1. | The house was repossessed for tax payment delinquency
这房子因为拖欠税款归公了 |
| 2. | Any tax not so paid shall be deemed to be in default
若非如此缴付税款，须被当作为拖欠税款。 |
| 3. | Recovering tax in default
追讨拖欠税款的措施 |
| 4. | Tax not so paid will be deemed to be in default and recovery actions will be taken forthwith
若非如此缴付税款，须被当作为拖欠税款，而本局将即时采取追税行动。 |
| 5. | The ird will impose a surcharge under the ordinance only when a taxpayer fails to pay tax after the due date specified in the tax demand note
纳税人在税单列明的缴税日期后仍未缴交应缴税款，即拖欠税款，税务局才会根据税例向他们徵收附加费。 |
| 6. | The inland revenue department will take immediate actions to secure tax payment and recover the tax from the tax - defaulters which include : -
对于逾期未缴交的税款，税务局会立即采取下列法定措施，旨在保障税收和向拖欠税款的纳税人追收过期未缴税款： |
| 7. | If the outstanding judgment debt remains unsettled , execution will be levied against the movable property and charging order will be applied on the immovable property belonging to the defaulter
如拖欠税款的纳税人仍不清缴尚未清还的判定债项，法庭将针对该纳税人的动产提起法律程序以执行判决，并就该名纳税人的不动产执行押记令。 |
| 8. | The person to whom recovery notice is issued must pay over money , if any , not exceeding the amount of tax in default held on account of the defaulter to the inland revenue department within a stipulated time
任何人接获追收税款通知书，必须于法定时限内，将因该拖欠税款的纳税人而持有，又不超出有关拖欠税额的金钱如有的话交予税务局。 |
| 9. | The defaulter will be liable to the court fee , fixed costs and interest on the judgment sum from the date of commencement of proceedings to the date of full settlement in addition to the outstanding tax due upon entry of judgment
拖欠税款的纳税人除须缴付在登录判决时已到期缴付的欠税外，还须负责缴付法院费用定额讼费及由申索诉讼开始至判定债项全数清缴日期间的利息。 |
