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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 18
Content:
For a document that is found to be in violation of the Act, a taxpayer who has made up the shortage of tax stamps or paid the tax due, and paid off the fine imposed by the court may ask the competent tax authority to return the document by presenting proof of payment.
If the aforesaid document violates the Act for failing to cancel or nullify tax stamps as required, the document will be returned after the person responsible for affixing the tax stamps or tax officer cancels or nullifies the stamps.
Visitor:4  Update:2018-04-25

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