Tax Related Laws & Regulations

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2024/4/19

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Commodity Tax Act
Article　31

Content：

A taxpayer who fails to pay any amount of commodity tax within the prescribed time limit shall be subject to a surcharge for belated payment in arrears.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit quoted by the Postal savings fund on January 1 of each year shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.

Visitor：1 Update：2023-08-08

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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