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法律與法規命令

Tax Act:
Land Tax Act
Chapter 6【Penal Provisions】 Article 53
Content:
A delay penalty that amounts to one percent (1%) of tax due for every two days of delay shall be imposed on legal taxpayers or designated taxpayers who fail to pay their land tax before the deadline as stated in the payment notice; the tax authority should immediately forward the case to the administrative enforcement branches in each jurisdiction of the Administrative Enforcement Agency, Ministry of Justice for compulsory enforcement, provided the tax owed is more than thirty days past due. If a draft is accepted for tax payment, the cashing date of the draft shall be deemed the payment date.
The monetary substitution for agricultural land tax owed and amount to be paid or refunded for purchase of agricultural products shall be calculated according to government-approved standards prevailing at the time of payment or purchase.
 Update:2018-04-23

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