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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 26
Content:
A taxpayer who intentionally evades or under-reports the deed tax and that such action is discovered by the tax authority at its own initiative or on information provided by another person shall, in addition to paying the tax due, be subject to a fine equal to one to three times the amount of tax due.
 Update:2018-04-23

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