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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 9-1
Content:
If a collecting agent fails to fulfill its obligation to collect transaction tax or under-collects the tax in violation of Paragraph 1, Article 3, the local tax authority may order said agent to pay any back taxes and impose a fine equal to 1 to 10 times the amount of uncollected tax.
Visitor:5  Update:2018-04-24

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