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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 42
Content:
A tax collection agent or tax withholder who conceals, under-reports, or under-collects tax payment by fraud or other unrighteous means, or fails to collect or withhold tax shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
A tax collection agent or tax withholder who misappropriates the tax payment collected or withheld by he/she/it shall be subject to the same punishment set forth in the preceding Paragraph. 
 Update:2018-04-19

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