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法律與法規命令

Tax Act:
Tax Collection Act
Chapter 7【Supplementary Provisions】 Article 49
Content:
Unless otherwise provided for under this Act, the provisions of this Act in connection with taxation shall be applicable, mutatis mutandis, to the imposition of delinquency charges, interest, surcharge for delayed filing or non-filing of tax return, insufficient payment of tax amount or fines; provided, however, that the tax payment priority set forth in Article 6 hereof and the provisions of Article 38 hereof regarding interest surcharge shall not apply to the imposition of fines.
 Update:2018-04-19

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