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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 Stamp Tax Act
Article 15
Content:
In case a taxpayer disagrees with the payment notice received from the tax authority for violation of Paragraph 1 of Article 8, Article 9 or Articles 12 to 20 of the Act, he/she may request a reassessment pursuant to Paragraph 1, Article 35 of the Act.
After the amount of tax to be made up has been finalized for a case described above, the tax authority will refer the case to the court for determination of penalty.
Visitor:4  Update:2018-04-25

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