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法律與法規命令

Tax Act:
Securities Transaction Tax Act
Article 2-2
Content:
In the case when a buy order and a sell order for a listed or OTC-listed stock are of the same kind and equal quantity, and are executed on the spot market through the same brokerage account on the same day during the period from April 28, 2017 to December 31, 2021, or in the case a securities firm buys and sells listed or OTC-listed stock of the same kind and equal quantity through the same account on the same day during the period from April 28, 2018 to December 31, 2021, the securities transaction tax shall be levied at the rate of 1.5‰ based on the transaction amount for each sell order, instead of applying the provisions set out in Item 1, Article 2.
Visitor:8  Update:2018-06-05

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