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法律與法規命令

Tax Act:
Land Tax Act
Article 54
Content:
If a taxpayer attempts to evade or reduce his/her tax payment obligation by means of modifying or concealing the category or grade of land, or hiding or not reporting to the competent tax authority when the fact or reason qualifying him/her for the application of special tax rate or tax reduction or exemption disappears, the said taxpayer shall be subject to the following penalty:
1. For evasion or non-qualified reduction of tax, the taxpayer shall be subject to a fine of no more than three times the amount of tax evaded or wrongfully reduced in addition to making up the tax owed.
2. For evasion of payment in kind, the taxpayer shall be fined one time the amount of payment in kind payable in addition to making up the payment owed.
For land that is resold before the previous transaction has completed the registration of title transfer, a fine equal to 2% of the reselling value shall be imposed.
After receiving the payment notice for tax or payment in kind owed, or penalty imposed as described in the first paragraph hereof, the taxpayer shall make payment accordingly in one month; otherwise the case will be forwarded for compulsory enforcement.
 Update:2018-04-23

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