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法律與法規命令

Tax Act:
Tax Collection Act
Article 47
Content:
The provisions of this Act stipulating the criminal punishment for a taxpayer, a tax withholder, or a tax collection agent shall apply to the following persons:
1.The responsible person of a company as provided for under the Company Act;
2.A director or trustee who externally represents a juristic person as provided for under the Civil Code or other acts;
3.The responsible person of a business as provided for under the Business Registration Act; and
4.The representative or administrator of a non-juristic person organization.
When the person as described in the preceding paragraph is not the same person as the person in charge and responsible for the business, the person in charge and responsible for the business shall be imposed a sentence of punishment for criminal offense.
 Update:2018-04-19

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