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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 26
Content:
A taxpayer who intentionally evades or under-reports the deed tax and that such action is discovered by the tax authority at its own initiative or on information provided by another person shall, in addition to paying the tax due, be subject to a fine equal to one to three times the amount of tax due.
 Update:2018-04-23

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