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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:
Stamp Tax Act
Article 24
Content:
Violation of Article 10 herein shall be subject to a fine at five to ten times the amount of tax stamps not cancelled or nullified as required, depending on the severity of the violation. 
Violation of Article 11 shall be subject to a fine at twenty to thirty times the amount of tax stamps removed for reuse, depending on the severity of the violation.
Visitor:5  Update:2018-04-25

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