If a taxpayer overpays the tax payable, tax authorities shall immediately refund it afterdiscovery. If taxpayer discovered it within ( ) after the tax payable is settled, tax authoritiesare required to refund it and additionally pay the interest based on the bank deposit interestrate over the same period.
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1 .Which of the following statement(s) in respect of tax withholding and remitting system isincorrect?
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A (1) only B (1) and (2) only C (3) and (4) only D All of the above
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