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法律與法規命令

Tax Act:
Enforcement Rules of The Taxpayer Rights Protection Act
Article 5
Content:
The levying interests in Paragraph 7 Article 7 of the Act accrued on the amount of such supplementary tax do not include belated surcharges in accordance with this Act or other relevant Acts.
The term "the date following the original deadline for making the payment of such tax" shall refer to the following:
1.For the tax which should be declared and paid voluntarily by a taxpayer under the Act, the commencement date shall be the date following the expiration date of the statuary period for filing the tax return.
2.For the tax which should be declared by a taxpayer and made the payment or exemption after assessment, the commencement date shall be the date following the expiration date of the statuary period for filing the tax return.
3.For the tax which should be assessed by the tax collection authorities based on the data recorded in the Tax Registration Book or obtained through investigation, the commencement date shall be the date following the expiration date of the period of collection of such tax.
4.For the stamp tax payable by a taxpayer under the act, the commencement date shall be the date following the date of affixing the tax stamps to the taxable document under the act.
5.For the tariff which should be paid by a taxpayer under the act, the commencement date shall be the date following the assessment or exemption date made by Customs.
If a penalty for tax evasion is imposed on a taxpayer in accordance with Paragraph 8 Article 7 of the Act, the belated surcharges and interests of Paragraph 8 Article 7 of the Act are exempted.
Unless otherwise provided for under this Act or the Enforcement Rules, the provisions of the Tax Collection Act, Customs Act, and any other laws shall be applicable, mutatis mutandis, to the provisions of Paragraph 3 Article 7 of the Act about belated surcharges and interests.
 Update:2018-04-23

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