進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Specifically Selected Goods and Services Tax Act
Article 22
Content:
If a taxpayer fails to report, under-reports, or does not report in accordance with regulations the sale of the specifically selected goods or specifically selected services of Article 2, paragraph 1, subparagraph 1, the taxpayer will be subject to an administrative fine of not more than three times the amount of the tax evasion in addition to collection of the tax owed.
If a taxpayer sells the specifically selected goods of Article 2, paragraph 1, subparagraph 1 through a nominee, the taxpayer will be subject to an administrative fine of three times the amount of the tax evasion in addition to collection of the tax owed.
 Update:2018-04-19

Back Home TOP
:::
列印
置頂