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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:
Tax Collection Act
Article 25-1
Content:
In accordance with this Act or any relevant tax act, where the amount of tax which shall be paid additionally or to be transferred for compulsive execution by the tax collection authority, is less than a specific amount, the Ministry of Finance may, depending upon the actual situation and after obtaining the approval of the Executive Yuan, waive the payment or compulsive execution.
 Update:2018-04-19

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