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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 43
Content:
A person who instigates or assists another person to commit an offense set forth in Article 41 or 42 hereof shall be sentenced to imprisonment for no more than three (3) years, detention, or in lieu thereof, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
Where a tax official, an attorney, a certified public accountant, or any other legitimate agent commits an offense described in the preceding paragraph, the penalty to be imposed shall be increased by up to one-half (1/2).
A tax collection official who violates the provisions set forth in Article 33 hereof shall be imposed with a fine of not less than ten thousand New Taiwan Dollars (NT$10,000) but no more than fifty thousand New Taiwan Dollars (NT$50,000).
Visitor:1  Update:2018-04-19

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