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財政部令:核釋「稅捐稽徵法」第20條規定加徵滯納金及「加值型及非加值型營業稅法」第49條規定加徵滯報金之起算日釋例

最新法令 2022-12-14

財政部民國111年12月13日台財稅字第11104698400號

核釋「稅捐稽徵法」第20條規定加徵滯納金及「加值型及非加值型營業稅法」第49條規定加徵滯報金之起算日釋例

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 20 of \"Tax Collection Act\" and Article 49 of \"Value-added and Non-value-added Business Tax Act\", which stipulates examples of the commencement date for surcharges of delinquent payment and delinquent reporting


出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=137171&log=detailLog

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