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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 3
Content:
Transaction tax shall be collected by the collecting agent on the date of transaction according to the tax rate specified in Article 2 and paid to the national treasury on the following day along with a filled payment slip.
The collecting agent shall give the securities seller a receipt for the transaction tax collected. The receipt can be in the form of a monthly account reconciliation statement when the tax collecting agent is a securities underwriter.
Transaction tax shall be paid to the national treasury by the securities dealer who sells its own securities on the following day along with a completed payment slip. The provisions as provided in Paragraph 1 herein do not apply.
The collecting agent and the securities dealer specified in the former paragraph shall produce a list daily, which documents the names and addresses of sellers of securities, name, quantity, unit price and total price of securities sold, and tax, and file the same with the local tax authority on the following day.
Visitor:7  Update:2018-04-24

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