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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:
Value-added and Non-value-added Business Tax Act
Article 48-1
Content:
In the event that a business entity fails to include the business tax in the list price that it sets for taxable goods or services under Article 32, paragraph 2, and is notified to make corrections within a specified time limit but fails to do so, it shall be fined an administrative fine of no less than NT$1,500 and no more than NT$15,000.
 Update:2018-04-24

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