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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:
Stamp Tax Act
Article 29
Content:
Subsequent to the imposition of a penalty, taxpayers responsible in cases of violation involving a failure to pay stamp tax or the removal of tax stamps for reuse shall make up the stamp tax required, and taxpayers responsible in cases of violation involving a failure to cancel or nullify tax stamps as required shall make up the cancellation. Where the whereabouts of such taxpayers are unknown, the document user or holder shall be responsible for complying with the preceding provisions.
Visitor:5  Update:2018-04-25

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