assessee

/ˌæseˈsiː/ 23
a person or group that is being assessed (= judged), especially in order to decide how much tax they must pay: The form must be filled out by every assessee on a yearly basis.

noun [专属名词]财产价值已被估定之人

"national tax number" means the number assigned to an assessee borne on national tax register of the income tax department;
国家税号指的是所得税征收机构分发给财产被评估人的国家税收注册号。

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