第五十五条有关责任人员对追偿有申辩的权利。
Article 55 the relevant liable personnel shall have the right to plead against the recovery.
情节较重的，对有关责任人员，由所在单位或者上级主管机关给予行政处分。
In serious cases, the persons responsible shall be subject to administrative sanctions by the unit to which they belong or by a higher competent authority.
对直接责任人员，由所在单位依照有关规定予以处理；
The person who is directly responsible shall be dealt with in accordance with relevant regulations by the unit he belongs to.
对未为扣缴义务人和个人保密的，对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。
If it fails to do so, the principal and any other person held to be directly responsible for that shall be subject to administrative sanctions by the taxation authority or the relevant department.
情节严重的，对有关主管人员和直接责任人员给予行政处分；造成损失的，责令赔偿损失。
If the case is serious, an administrative penalty shall be imposed upon the involved person in charge and those persons who bear direct responsibility.
情节严重的，对有关主管人员和直接责任人员给予行政处分。
If the case is serious, an administrative sanction shall be imposed on the involved persons in charge and other persons who bear direct responsibility.
情节严重的，对有关主管人员和直接责任人员给予行政处分。
If the case is serious, an administrative sanction shall be imposed on the involved persons in charge and other persons who bear direct responsibility.
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