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第四十条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款，纳税担保人未按照规定的期限缴纳所担保的税款，由税务机关责令限期缴纳，逾期仍未缴纳的，经县以上税务局分局局长批准，税务机关可以采取下列强制执行措施：一书面通知其开户银行或者其他金融?
Article 40 If the taxpayers or withholding agents engaged in the production or business operations do not pay or remit the tax in accordance with the prescribed time limit, the tax guarantor fails to pay the guaranteed tax in accordance with the prescribed time limit, and the tax authorities shall order the payment of the deadline, If the payment has not been made within the prescribed time limit, the tax authorities may adopt the following enforcement measures upon the approval of the director of the tax bureau above the county level: 1. Notify him in writing of the bank or other financial institution in his account?