The tax authorities have the right to verify their tax payable:

(1) There is no need to keep account books according to the provisions of laws and administrative regulations.

(2) Accounting books should be set up according to laws and administrative regulations, but they are not set up.

(3) destroying account books without authorization or refusing to provide tax payment information.

(4) Although account books are set up, the accounts are confused or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to check the accounts.

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities.

(6) The tax basis declared by the taxpayer is obviously low, and there is no justifiable reason. In option B. There is a problem with the format of accounting statements, which is not an essential problem, so it is not necessary for the tax authorities to verify the tax payable. Option B is incorrect. The correct options for this question are a, c and d.