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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 9
Content:
A collecting agent or a securities dealer who fails to file the securities transaction list or files a fraudulent list to the local tax authority in violation of Paragraph 4, Article 3 shall be subject to a non-filing surcharge of NT$1,500 to NT$3,000.
Visitor:5  Update:2018-04-24

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