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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 51
Content:
A delinquency charge penalty that amounts to one percent (1%) of estate or gift tax due for every two days of delay shall be imposed on taxpayers who fail to pay the estate tax or gift tax as determined by the tax authority in a timely manner pursuant to Article 30 herein; the tax authority should immediately forward the case to the court for compulsory execution, provided the tax owed is more than thirty (30) days past due. However, a taxpayer who is unable to pay off the tax within the statutory period due to events that are force majeure or causes not attributable to the taxpayer, and has applied for the deferral of the tax payment or for payment by installments within ten days after the cause of the a foresaid events along with concrete evidence and has been approved by the collection authorities, shall be exempted from the surcharge for delinquent payment.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit quoted by the Postal savings fund shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
 Update:2018-04-23

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