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法律與法規命令

Tax Act:
Income Basic Tax Act
Chapter 4【Penalty Provisions】 Article 15
Content:
In the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this Act, any omission or evasion of the basic tax due to the omission or under-reporting shall be subject to a fine of no more than twice the amount of the tax evaded.
In the case of a taxpayer who fails to calculate and file his or her basic income in accordance with the provisions of this Act, and who is found by the collection authority to have taxable income hereunder, the collection authority shall, in addition to determining the tax payable in accordance with this Act, impose a fine of no more than three times the amount of tax determined as payable.
Visitor:2  Update:2018-04-20

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