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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act
Article 108-2
Content:
Where an individual failed to file the tax return within the period as specified in the provisions of Article 14-5, shall be imposed with a fine in the amount of not less than NT$ 3,000 but not more than NT$ 30,000.
In the case of an individual who has filed the house and land income tax return in accordance with the provisions of this Act, any omission or under-reporting of income taxable hereunder shall be subject to a fine of no more than twice the amount of the tax evaded.
In the case of an individual who fails to file the house and land income tax return in accordance with the provisions of this Act, shall be subject to a fine of no more than three times the amount of tax determined as payable.
 Update:2018-04-19

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