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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 11
Content:
A collecting agent or a securities dealer who fails to surrender the transaction tax collected within the time limit as stipulated in Paragraph 1 and 3, Article 3 shall be subject to a delinquency charge in an amount equal to one percent of the amount in arrears for every two days of delay. If the payment of tax is in arrears for thirty days or longer, the case shall be referred for compulsory enforcement.
Visitor:5  Update:2018-04-24

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