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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:
Amusement Tax Act
Article 12
Content:
Collecting agents who fail to register and go through the tax collection and return formalities with the competent tax authority prior to the opening of business, relocation, change of business, alteration, reorganization, merger, transfer of ownership, or suspension of business pursuant to Article 7 herein shall be subject to a fine of not less than NT$15,000 and no more than NT$150,000.
 Update:2018-04-23

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