税务机关核定 meaning in English

verification by tax bureau

Article 7 where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities
第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property , the original value of the property shall be determined by the tax authorities - in - charge
纳税义务人未提供完整、准确的财产原值凭证，不能正确计算财产原值的，由主管税务机关核定其财产原值。
If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income , his amount of taxable income shall be determined by the tax authorities - in - charge
从事生产、经营的纳税义务人未提供完整、准确的纳税资料，不能正确计算应纳税所得额的，由主管税务机关核定其应纳税所得额。