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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:
Enforcement Rules of the Income Tax Act
Article 13
Content:
Where a professional practitioner fails to conduct final settlement and filing according to the Act, fails to prepare account records and keep receipts according to the law, or fails to provide account books and receipts to support its declared income, the tax authority may determine its income according to the general charge and fee standards of practitioners of the same profession.
The charge and fee standards stated in the preceding Paragraph are established by the national tax administration under the Ministry of Finance in all districts after consulting with the trade association of each profession, and submitted to the Ministry of Finance for approval.
 Update:2018-04-20

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