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：

Enforcement Rules of the Tax Collection Act
Article　16

Content：

Where a notice for supplementary tax has been issued to the taxpayer concerned prior to the enforcement of the provisions of Article 50-2 of the Act (which Article was added to the Act on November 23, 1992), but the case is not yet referred to the competent court for execution, the imposition of the fine shall be effected by the competent tax collection authority after the decision on the supplementary tax becomes conclusive.

Update：2018-04-23

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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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