Paragraph 2 of Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that if a taxpayer fails to file a tax return within the prescribed time limit and fails to pay a fine within the time limit approved by the tax authorities, the tax authorities may directly take compulsory measures without issuing a reminder. This means that if taxpayers fail to file tax returns or pay fines within the specified time, the tax authorities can directly take compulsory measures such as sealing up, distraining, freezing and allocating property to recover taxes and fines. This is also a compulsory measure taken by the tax authorities against acts that violate tax laws and regulations.