Tax Related Laws & Regulations

Home | Sitemap | Taxation Administration,Ministry of Finance,R.O.C | 中文

2024/4/25

Vistor:96954

:::

All

Tax Related Laws & Regulations

Tax Related Directions

:::

Tax Related Laws & Regulations

Tax Act：

Income Tax Act
Article　114-4

Content：

Where a company, cooperative, or other juristic person who increases dividends or earnings distributed to shareholders, members, or investors through false arrangements or improper means, it shall be subject to a fine of no more than 30% of the amount of the false increase of the dividends or earnings. However, the amount of the fine shall not exceed NT$300,000 and be less than NT$15,000.

Update：2018-05-22

Back Home TOP

:::

Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing

GoTop