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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 46-1
Content:
The Ministry of Finance or its authorized agencies may impose a fine from three thousand New Taiwan Dollars (NT$3,000) to three hundred thousand New Taiwan Dollars (NT$300,000) if an agency, institution, organization, enterprise, or individual violates paragraph 3 of Article 5-1, and avoids, hinders, or refuses investigation or inquiry by the Ministry of Finance or its authorized agencies, or fails to submit relevant information and documents required, and may notify them to comply within a given time limit; if compliance is not met within the given time limit, successive fines can be imposed in each case.
One who does not execute due diligence or other reviewing processes on financial accounts prescribed in subparagraph 3(2) of Article 5-1, shall be imposed with a fine from two hundred thousand New Taiwan Dollars (NT$200,000) to ten million New Taiwan Dollars (NT$10,000,000) by the Ministry of Finance or its authorized agencies.
Visitor:2  Update:2018-04-19

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