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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:
Commodity Tax Act
Article 25
Content:
Where a manufacturer fails to file a report within the time limit prescribed in Article 23, the collection authority in charge shall request him to file the report and pay the commodity tax in three days. If the manufacturer still fails to file the commodity tax report during the three-day period, the collection authority in charge shall undertake investigation and assess the commodity tax payable. If the manufacturer fails to pay the assessed tax payable within the prescribed time limit, the collection authority in charge may prohibit the manufacturer to ship out the commodities until the payment is made.
Visitor:1  Update:2018-04-25

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