When（）,the provision of the bill of lading will be used as a basis for settlement.

A.an event is in connection with the marine peril at sea

B.a matter is linked to a person injury

C.a fact is being contacted by charter party

D.a case is related to dispute about cargo

因纳税人、扣缴义务人计算错误等失误，未缴或者少缴的税款，税务机关在3年内可以追征税款、滞纳金。 ( )