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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 50-1
Content:
Prior to any amendment to this Act, if the deadline for payment of the tax payable has past, the period of time for collection thereof shall be five (5) years from the date of promulgation of the amendment to this Act.
The period of time for tax collection prior to promulgation any amendment to this Act shall be deducted from the collection period referred to in the preceding Paragraph.
 Update:2018-04-19

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