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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:
Deed Tax Act
Article 24
Content:
A taxpayer who fails to file the deed tax return within the prescribed period shall pay a surcharge equal to one percent of the amount of tax due for every three days of delay, up to the amount of tax due. However, the amount of the delinquent reporting surcharge shall not exceed NT$15,000.
 Update:2018-04-23

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