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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 61
Content:
Where the agent appointed in accordance with Paragraph 2, Article 72 and Paragraph 2, Article 73 of the Act and Paragraph 2, Article 60 of the Rules fails to file a tax return on behalf of the taxpayer within the prescribed period of time, the tax authority shall determine the taxpayer’s amount of income and amount of tax payable and shall notify the agent to pay in accordance with Article 79 of the Act.
 Update:2018-04-20

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