legal ground
Article 40 of the Law on the Administration of Tax Collection stipulates that taxpayers and withholding agents engaged in production and business operations fail to pay or remit tax within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed tax within the prescribed time limit, and the tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level: (1) notify its bank or other financial institution in writing to withhold tax from its deposit; (2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.