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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
Article 46
Content:
A fine that amounts to one to three times of the estate or gift tax calculated at the rate prevailing in the year of inheritance or at the time of gratuitous transfer shall be imposed on taxpayers who evade estate or gift tax intentionally by fraudulent or other illicit means, in addition to the estate or gift tax due.
 Update:2018-04-23

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