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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 12
Content:
Taxpayers who receive a payment notice from the tax authority according to this Act asking for the payment of a delay penalty shall pay the amount within ten (10) days from the date the payment notice is received. 
If the taxpayer refuses to accept the payment notice produced by the tax authority according to this Act, the tax authority may deposit the notice with the local police station, and attach a delivery notice to the door of the taxpayer's domicile or place of business, and the notice is considered served. 
If the aforesaid payment notice cannot be delivered due to the unknown whereabouts of the taxpayer, the tax authority may post the content of payment notice on a newspaper for three days consecutively, and the service of notice is deemed valid ten days after the day of posting.
Visitor:5  Update:2018-04-24

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