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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 48-3
Content:
A taxpayer who has violated any provision of this Act or any other applicable tax act shall be dealt with according to the act in force as of the date on which the punishment for such violating act is imposed; provided, however, that if the relevant provisions of the act applicable prior to the imposition of the punishment for such violating act are more favorable to said taxpayer, such favorable provisions of the Act shall prevail.
 Update:2018-04-19

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