欠税公告办法（试行） Order of the State Administration of Taxation

be abided by for making announcement on outstanding taxes of withholders and tax paying guarantor.

　　Article 14 The tax bureaus of all the provinces， autonomous regions， municipalities directly under the Central Government， and cities under separate state planning may formulate specific implementation rules according to the present Measures.

　　Article 15 The power to interpret the present Measures shall remain with the State Administration of Taxation.

　　Article 16 The present Measures shall be implemented as of January 1st， 2005

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