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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:
Estate and Gift Tax Act
Chapter 5【Penalty】 Article 43
Content:
The competent tax authority should reward the person a certain percentage of the fine who reports or informs against a taxpayer of estate or gift tax and other related parties for tax evasion or helping others evade tax by under-reporting, non-reporting, concealing information, or using fraudulent or other illicit means, and keep the identity of such person confidential.
 Update:2018-04-23

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