以下为句子列表：
英文: A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.
中文: 从中国的境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。
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英文: Any balance of tax not covered by TRCs redeemed shall be payable directly to Inland Revenue Department on or before tax due date.
中文: 赎回储税券如不足以支付全部税款，馀数须于缴税日期或之前直接向税务局缴交.
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英文: Article 15 In the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this Act, any omission or evasion of the basic tax due to the omission or under-reporting shall be subject to a fine of no more
中文: 第十五条(逃漏税之罚锾)营利事业或个人已依本条例规定计算及申报基本所得额，有漏报或短报致短漏税额之情事者，处以所漏税额二倍以下之罚锾。
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