A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.

担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。

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A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.

担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。

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