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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
The Management, Utilization, and Taxation of Repatriated Offshore Funds Act
Article 11
An individual or a profit-seeking enterprise, who is approved to apply for this Act under Paragraph 1 or 2 of Article 5 and found to have filed applications or submitted supporting documents containing any misrepresentation, shall be subject to a fine between NT$30,000 and NT$300,000.

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