進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Securities Transaction Tax Act
Article 4
Content:
The transaction tax collecting agent as provided in this Act shall be as follows: 
In the case where securities are sold by securities underwriters, the underwriters handling such transactions will be the collecting agent.
If the securities may be sold by securities brokers approved by the competent authority to engage in securities trading in stock exchanges on behalf of customers, the securities broker will be the collecting agent. 
If the securities are transferred directly by the holder to the transferee, the transferee shall be the collecting agent. If securities are auctioned by the court, the transferee of the securities shall be the auction winner.
The transferee in the preceding paragraph cannot apply to change the collecting agent of the trade if the transferee has collected the tax in accordance the relevant provisions and paid the tax.
Visitor:7  Update:2018-04-24

Back Home TOP
:::
列印
置頂