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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 14
Content:
In case a collecting agent fails to collect, under-collect or collect-report, or does not report the amusement tax as required, the competent tax authority may impose to a fine equivalent to five to ten times the amount of tax due and suspend its business operation in addition to ordering it to pay any tax owed.
The competent tax authority should prescribe the duration of business suspension if applicable, which however shall not be more than one month. If the collecting agent still fails to perform its obligations by the end of the imposed period of business suspension, the penalty may continue to be imposed until the agent has discharged its obligations.
Collecting agents who file the tax return late shall be subject to a surcharge.
 Update:2018-04-23

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