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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:
The Management, Utilization, and Taxation of Repatriated Offshore Funds Act
Article 11
Content:
An individual or a profit-seeking enterprise, who is approved to apply for this Act under Paragraph 1 or 2 of Article 5 and found to have filed applications or submitted supporting documents containing any misrepresentation, shall be subject to a fine between NT$30,000 and NT$300,000.
 Update:2019-09-20

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