You can check the balance of your Tax Reserve Certificate account, including the total amount of unused electronic TRC and the accrued interest.

你可查询你的储税券帐户结馀，包括电子储税券及利息总额。

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The land value increment tax payable on such transfer may be accrued and deferred until the next transfer of such land by the transferee company.

其应缴纳之土地增值税准予记存，由继受公司于转换行为完成后之该项土地再移转时一并缴纳之；

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Can Non-recorded Accrued Costs not be Deducted Before Tax?

应计未计成本费用永远不得在税前扣除吗?。

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The transfer was made after the tax liability accrued.

FORBES: Beware Liability For Other's Taxes

The tax liability need not have been assessed at the time of the transfer, as long as the tax debt had accrued.

FORBES: Beware Liability For Other's Taxes

However, further instalments of tax payments, accrued since the presentation of the petition, have kept the club in a perilous financial position, demonstrated by the delay in paying players.

BBC: Plymouth Argyle survive winding-up threat