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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 114-2
Content:
Before December 31, 2017, under any of the following circumstances, the act violating profit-seeking enterprise shall be ordered to pay up the income tax which shall otherwise be offset in respect of the amount of over-distributed surplus earnings, and shall be imposed a fine in an amount no more than one fold of the said amount of over-distributed surplus earnings:
1.The profit-seeking enterprise has violated the provisions of Paragraph 2, Article 66-2, Article 66-3, or Article 66-4 of this Act in force of its commission by falsely increasing the amount in the shareholder tax offsetting account, or short-declaring the amount of balance in the account of booked cumulating of retained surplus earnings set forth in Article 66-6 hereof in force of its commission, to the extent that the amount of deductible tax actually allocated to shareholders or members has exceeded the amount of deductible tax which may be allocated to shareholders.
2.The profit-seeking enterprise has violated the provisions of Paragraph 1, Article 66-5 hereof in force of its commission because the amount of deductible tax allocated by it to its shareholders or members has exceeded the amount of balance in its shareholder tax offsetting account as booked as of the date of distribution of dividends or other surplus earnings.
3.The profit-seeking enterprise has violated the provisions of Article 66-6 hereof in force of its commission when distributing the net dividend by using a tax deduction ratio which is higher than the designated ratio for such purpose, whereby the amount of deductible tax actually allocated to its shareholders has exceeded the amount of deductible tax to be calculated in accordance with this Act.
Before December 31, 2017, where a profit-seeking enterprise has violated the provisions of Article 66-7 hereof in force of its commission by allocating the amount of deductible tax to its shareholders or members for them to offset the income tax payable by them, the said profit-seeking enterprise shall be ordered to pay, within a given time limit, the amount of deductible tax so allocated by it, and shall be imposed with a fine in an amount no more than one fold of the amount allocated.
In case the profit-seeking enterprise set forth in the preceding two Paragraphs has wound up, closed down or moved to an unknown place, the competent tax collection authority shall collect from the shareholders or members of the said enterprise the amount of deductible tax which was over-allocated or unlawfully allocated by the said enterprise to its shareholders or members.
 Update:2018-05-22

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