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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
Section 4【Deferred Payment of Taxes】 Article 26
Content:
In the event that a taxpayer is unable to pay in full a tax within the statutory period for tax payment upon the occurrence of a natural disaster, force majeure, or being economically disadvantaged, an application may be filed with the competent tax collection authorities within the statutory period for tax payment for the deferral of the tax payment or for payment by installments; the period of such deferral or installment payments shall not exceed three (3) years.
The scope of natural disaster, force majeure, and economically disadvantaged persons, as well as implementation regulations in the preceding paragraph shall be prescribed by the Ministry of Finance.
Visitor:1  Update:2018-04-19

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