進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Chapter 5【Penalty Provisions】 Article 49
Content:
The provisions regarding imposition of surcharges on belated reporting or non-reporting as specified in a article 49 of the Act shall apply to the filing of the declaration of amount of sales or the detailed statement of uniform invoices effective from April 1, 1986, the date on which the amendment of the Act come into force.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂