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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 50-4
Content:
Prior to the promulgation of any amendment to this Act, where a case in which a fine shall be imposed in accordance with this Act or other tax acts is not yet referred to a court for a decision on the imposition of a fine, the tax collection authorities shall impose a fine in accordance with this Act; for a case which has been referred to a court for decision on the imposition of a fine, such decision shall be made by the court in accordance with the relevant provisions of applicable tax acts in effect prior to the promulgation of the amendment to this Act.
 Update:2018-04-19

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