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Article 13 Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasu
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第13条本法规定应补徵之税款及应加徵之滞报金、怠报金，应由主管稽徵机关填发缴款书，通知纳税义务人于缴款书送达之次日起十五日内向公库缴纳。 |
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Article 13 Any excavated gold and silver objects without legal owners belong to the State. No unit or individual may melt down, destroy, or take possession of such gold and silver.
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第十三条一切出土无主金银，均为国家所有，任何单位和个人不得熔化、销毁或占有。 |
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Article 13 Any land used by the Hong Kong Garrison for military purposes, when approved by the Central People's Government to be no longer needed for defence purposes, shall be turned over without compensation to the Government of the Hong Kong Special Ad
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第十三条香港驻军的军事用地，经中央人民政府批准不再用于防务目的的，无偿交由香港特别行政区政府处理。 |
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Article 13 Assets are normally classified in broad order of liquidity as current assets, long-term investments, fixed assets, intangible asset, and other asset.
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第十三条企业的资产应按流动性分为流动资产、长期投资、固定资产、无形资产和其他资产。 |
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Article 13 Business operators of renewable resources shall comply with relevant regulations of second hand goods circulation to undertaking business of second-hand goods purchase, sales, storage and transportation.
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第十三条再生资源回收经营者从事旧货收购、销售、储存、运输等经营活动应当遵守旧货流通的有关规定。 |
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Article 13 Copyright in a work created by the collaboration of two or more persons shall vest in the joint authors.
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第十三条两人以上合作创作的作品，著作权由合作作者共同享有。 |
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Article 13 Enterprises, institutions and other organizations in violation of the laws and regulation, trade union has the right to bring the opinion of rectification in writing or with the other form; if it refuses to do so, the said department may apply
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第十三条企业、事业单位和其他组织违反劳动法律、法规的，工会有权以书面或者其他形式提出整改意见；拒不改正的，工会提请劳动行政部门或者人事行政部门依法处理。 |
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Article 13 For exploitation of mines, requirements that ensure safe production must be met, and the safety rules and technological standards for mining industry corresponding to the exploitation of different types of minerals must be observed.
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第十三条矿山开采必须具备保障安全生产的条件，执行开采不同矿种的矿山安全规程和行业技术规范。 |
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Article 13 For export commodities which are subject to inspection by the commodity inspection authorities in accordance with this Law, the consignor shall apply to the same authorities for inspection in the places and within the time limit specified by th
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第十三条本法规定必须经商检机构检验的出口商品的发货人，应当在商检机构规定的地点和期限内，向商检机构报验。 |
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Article 13 For the goods limited in importation that are under the administration of quotas, the administrative departments of import quotas shall promulgate the total amount of import quotas for the next year at no later than July 31 of each year.
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第十三条对实行配额管理的限制进口货物，进口配额管理部门应当在每年7月31日前公布下一年度进口配额总量。 |
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Article 13 Foreign exchange owned by individuals can be held at their own discretion, deposited in banks or sold to the designated foreign exchange banks.
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第十三条属于个人所有的外汇，可以自行持有，也可以存入银行或者卖给外汇指定银行。 |
