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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 9
Content:
A collecting agent or a securities dealer who fails to file the securities transaction list or files a fraudulent list to the local tax authority in violation of Paragraph 4, Article 3 shall be subject to a non-filing surcharge of NT$1,500 to NT$3,000.
Visitor:5  Update:2018-04-24

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