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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 9-2
Content:
If a securities dealer fails to pay the tax payable, or the voluntary payment of tax falls short or has been under-reported, the securities dealer is required to make supplemental payment thereof and shall be subject to a fine equal to 1 to 10 times the amount of tax evaded.
Visitor:5  Update:2018-04-24

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