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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:
Securities Transaction Tax Act
Article 11
Content:
A collecting agent or a securities dealer who fails to surrender the transaction tax collected within the time limit as stipulated in Paragraphs 1 and 3, Article 3 shall be subject to a delinquency charge.
Visitor:5  Update:2023-08-09

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