For land value-added tax settlement projects, taxpayers should go through the liquidation procedures with the competent tax authorities within 90 days from the date when they meet the requirements. For projects that meet the provisions of Article 10 of these regulations, the tax authorities may require taxpayers to carry out land value-added tax liquidation, and the competent tax authorities shall determine whether to carry out liquidation; For projects that need liquidation, the competent tax authorities shall issue a liquidation notice, and taxpayers shall go through liquidation procedures within 90 days from the date of receiving the liquidation notice. Taxpayers who should be liquidated for land value-added tax or taxpayers who need to be liquidated as determined by the competent tax authorities refuse to be liquidated or provide liquidation information within the above-mentioned prescribed time limit, and the competent tax authorities may handle it according to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management.