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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:
Deed Tax Act
Article 25
Content:
A taxpayer who fails to pay the deed tax within the prescribed period shall pay a surcharge equal to one percent of the amount of tax due for every two days of delay. If the taxpayer fails to pay the tax and surcharge for belated payment or surcharge for belated filing for thirty (30) days or longer after the prescribed period, the case will be forwarded to the court for compulsory enforcement.
 Update:2018-04-23

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