纳税义务人
liable for───adj.对……有责任
liable───adj.有责任的，有义务的；应受罚的；有…倾向的；易…的
disallowable for tax───不允许征税
vicariously liable───转承责任的
secondarily liable───次要责任
allowances for tax───免税额
deductions for tax───税款扣除
tax───n.税金；重负；n.(Tax)（美、荷、奥、印、俄、德）塔克斯（人名）；v.向……课税；使……负重担；缴纳车辆牌照税；批评；审定诉讼费
contingently liable───或有责任
I only want to know if you have anything liable for tax.───我只是想知道你们有什么要上税的东西。
But UK residents who are not domiciled in the UK - usually because their fathers were not British - are liable for tax on their overseas income and gains only if they are brought into the UK.───但对于不在英国定居的英国居民——通常是因为他们的父辈不是英国人，他们的海外收入和资本利得只有在带回英国的情况下才需要交税。
Credits equal to a quarter of the ICB quota would be liable to a tax of 5%, rising to 10% for credits above half the quota.───贷款额超过国际清算银行限额25%的成员国，应该当缴纳5%的税款，而尝过限额一半的国家，则缴纳10%的税款。
cease to Workplace nurseries will cease to be liable for tax.───工作单位里的托儿所不再交税。
It is, though, not entirely clear to what extent they were liable for tax collection and assessment.