進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Income Tax Act
Article 114-1
Content:
Before December 31, 2017, where a profit-seeking enterprise fails to set up a shareholder tax offsetting account which should be set up or update the records in such account as required in accordance with the provisions of Articles 66-1 to 66-4 of this Act in force of its commission, it shall be imposed with a fine in the amount of not less than NT$3,000 but not more than NT$7,500 and shall be ordered, by a notice, to set up that account or to update the records in that account within one-month accordingly. If the profit-seeking enterprise again fails to set up or to update the shareholder tax offsetting account after expiry of the one-month time limit, it shall be imposed with a fine in the amount of not less than NT$7,500 but not more than NT$15,000 and shall be ordered, by a notice, to set up or to update such an account accordingly. Any further failure of the profit-seeking enterprise to set up or to update the shareholder tax offsetting account shall be subject to the same punishment successively on each violation basis until the said account has been set up and is regularly updated in accordance with this Act.
Visitor:1  Update:2018-05-22

Back Home TOP
:::
列印
置頂