Article 13 Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasu
Article 13 Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasu
第13条本法规定应补徵之税款及应加徵之滞报金、怠报金，应由主管稽徵机关填发缴款书，通知纳税义务人于缴款书送达之次日起十五日内向公库缴纳。