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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:
Securities Transaction Tax Act
Article 10
Content:
A buyer or seller of securities who evades transaction tax in a fraudulent or illicit manner in violation of this Act shall be imposed a fine equal to 20 times the amount evaded. 
The aforesaid fine will be doubled in the case of a collecting agent who commits the same kind of act. 
Visitor:6  Update:2018-04-24

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