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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:
Enforcement Rules of the Tax Collection Act
Article 16
Content:
Where a notice for supplementary tax has been issued to the taxpayer concerned prior to the enforcement of the provisions of Article 50-2 of the Act (which Article was added to the Act on November 23, 1992), but the case is not yet referred to the competent court for execution, the imposition of the fine shall be effected by the competent tax collection authority after the decision on the supplementary tax becomes conclusive.
 Update:2018-04-23

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