進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Tax Collection Act
Article 46
Content:
A profit-seeking enterprise which refuses to be investigated by the investigator appointed by the tax collection authorities or by the Taxation Agency of the Ministry of Finance, or refuses to submit relevant information and documents required for making tax assessment shall be imposed with a fine of no less than three thousand New Taiwan Dollars (NT$3,000) but no more than thirty thousand New Taiwan Dollars (NT$30,000).
A taxpayer shall appear (at the designated place) to answer relevant enquiries upon receiving a notice from the investigator appointed by the tax collection authorities or by the Taxation Agency of the Ministry of Finance. If the taxpayer himself/herself/itself or a legally appointed agent refuses to appear (at the designated place) to answer the enquiries without good cause, a fine of no more than three thousand New Taiwan Dollars (NT$3,000) shall be imposed.
Visitor:3  Update:2018-04-19

Back Home TOP
:::
列印
置頂