After the taxpayer receives the tax bill,taxes should be paid within the time limit set out in the tax bill,if it has not been paid after the payment deadline,is tax arrears,if the payment is not paid after 30 days,the taxation authority will transfer the tax owed information to the branch office of the Administrative Enforcement Agency,Ministry of Justice.Not paid by the notice of the branch,will take compulsory means to collect the tax owed.For example,seizure of the bank deposit of the obligor、the unit that requires the service of the obligor to deduct the salary or the property of the auction obligor to pay off the tax owed,this is called enforcement.However,the obligor may receive the notice of payment from the branch,hurry to pay the taxes owed,if you have difficulty, you cannot pay it once,the settlement plan should be negotiated with the implementation branch as soon as possible.