All taxes, customs duties and other dues levied by the Chinese Government on the Seller in connection with and in the performance of this contract according to the present tax law shall be for the Seller’s account. The taxes, duties and dues shall be paid by the Buyer on behalf of the Seller and be deducted from the amount due to the Seller by the paying bank at the time of negotiation, or by the Buyer directly at the time of payment. The Buyer shall provide the Seller with the copy of the tax receipt issued by the tax authority.