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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 68
Content:
If taxable imported goods are found to be involved in the act of customs duty and commodity tax evasion, a related report prepared according to the foregoing article will be forwarded to the Customs, which will process the case according to the Customs Act and the Act Governing Customs Smuggling Prevention; with regard to the evasion of commodity tax, the Customs will impose taxes and penalties pursuant to the relevant provisions of the Act.
Visitor:5  Update:2018-04-25

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