財政部民國110年6月8日台財稅字第10904708730號

修正「稅務違章案件裁罰金額或倍數參考表」所得稅法（綜合所得稅）第108條之2第2項及第3項、第110條、所得基本稅額條例（綜合所得稅）第15條規定部分，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Reference Table for Fines and Multiples of Punishments\" related to consolidated income tax regulated by Paragraph 2 and 3 of Article 108-2 and Article 110 of \"Income Tax Act\" and Article 15 of \"Income Basic Tax Act\" (revision becomes effective from 8th, June 2021)