However, in the course of inspection, it is found that taxpayers have evaded taxes, and there are obvious signs of transferring or hiding their taxable commodities, goods and other property or taxable income within the time limit ordered to pay taxes, and the taxpayer cannot provide tax payment guarantee. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may notify the taxpayer's bank or other financial institutions in writing to freeze the taxpayer's funds.