Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.

纳税人、扣缴义务人的税收违法行为不属于保密范围。

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Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.

第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。

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For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.

委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。

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Foreign financial institutions (FFIs) and U.S. withholding agents are given extra time to implement systems to comply.

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