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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 5
Content:
The local tax authority may inspect the books of the collecting agents and the securities dealers and volume and prices of transactions at any time, and, if deemed necessary, conduct investigation of any related organization, public and private, or individuals, or ask them to provide relevant documents for inspection, and such organizations or individuals may not evade, interfere with or refuse the request.
Visitor:5  Update:2018-04-24

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