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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 6
Content:
Prior to distributing dividends, the securities issuer shall make public announcements in advance to notify the bearer shareholders to make registration, and produce a statement which indicates the names, addresses, Citizen's ID No. of bearer shareholders and amount of dividend to be distributed, and submit the same to the local tax authority. 
At the time securities holders carry out registration for distribution of dividends or transfer, the securities issuer shall examine proof of transaction tax payment by the previous holder, and report to the local tax authority if it is found that transaction tax has not been paid. 
The securities issuer shall be held liable for back taxes if it fails to report non-payment of transaction tax as described above. 
Visitor:6  Update:2018-04-24

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