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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:
Tax Collection Act
Article 25-1
Content:
In accordance with this Act or any relevant tax act, where the amount of tax which shall be paid additionally or to be transferred for compulsive execution by the tax collection authority, is less than a specific amount, the Ministry of Finance may, depending upon the actual situation and after obtaining the approval of the Executive Yuan, waive the payment or compulsive execution.
 Update:2018-04-19

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