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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 114-4
Content:
Where a company, cooperative, or other juristic person who increases dividends or earnings distributed to shareholders, members, or investors through false arrangements or improper means, it shall be subject to a fine of no more than 30% of the amount of the false increase of the dividends or earnings. However, the amount of the fine shall not exceed NT$300,000 and be less than NT$15,000.
 Update:2018-05-22

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