The Study on the Taxpaying Unit and the Fine for Individual Income Tax―Focus on the Judicial Yuan Interpretation NO.696
碩士 === 中原大學 === 財經法律研究所 === 106 === On January 20, 2012, the Judicial Yuan announced J.Y. Interpretation No. 696, which states that Article 15, Paragraph 1 of the Income Tax Act, as amended on December 30, 1989, provides that “where the spouse of a taxpayer and/or a dependent whose support deduction...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3425f9 |