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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 48
Content:
A taxpayer who commits a material act of tax evasion shall be dealt with in accordance with the applicable provisions of tax acts, and, in addition thereto, the Ministry of Finance shall terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.
In the case of a taxpayer is found to have committed serious acts in violation of environmental protection, labor, food safety and sanitation laws, the central regulating authority-in-charge of incentive measures shall notice the Ministry of Finance to terminate the tax incentive and recover the benefits to which the taxpayer was originally entitled for the year(s) in which the violation occurred.
Where an incentive is to be terminated and recovered in accordance with the preceding two Paragraphs, the Ministry of Finance shall publish the taxpayer’s name on the following year of the year which the administrative disposition  is confirmed, and such publication is not subject to the restrictions under Article 33 of the Tax Collection Act.
 
 Update:2019-03-04

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