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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<br> Article 31
Content:
A taxpayer who fails to pay any amount of commodity tax within the prescribed time limit shall be subject to a belated surcharge.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit of postal savings on January 1 of each year shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
Visitor:1  Update:2024-11-28

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