No. 14049
Promulgation Date 2016-03-02
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 2 (Definition)
Article 3 (Tax Evasion)
Article 4 (Illegal Distribution of Tax-Free Petroleum)
Article 4-2 (Unlawful Issuance of Tax-Free Petroleum Purchase Card)
Article 5 (Manufacture or Sale of Counterfeit Petroleum Products)
Article 6 (Manufacture and Sale of Liquor without License)
Article 7 (Evasion of Disposition on Default)
Article 8 (Incineration or Destruction, etc. of Books)
Article 9 (Interference with Sincere Return)
Article 10 (Breach, etc. of Obligations to Issue Tax Invoices)
Article 11 (Lending of Name, etc.)
Article 12 (Illegal Use, etc. of Tax Payment Stamps)
Article 13 (Punishment of Persons Responsible for Withholding)
Article 14 (Issuance, etc. of Withholding Receipts of Earned Income Entered Falsely)
Article 15 (Breach of Obligations to Issue Receipts for Cash Payments)
Article 16 (Receiving and Granting Money or other Valuables)
Article 17 (Imposition of Administrative Fines on Disobedience to Orders)
Article 18 (Joint Penalty Provisions)
Article 19 (Confiscation)
Article 20 (Partial Exclusion from Application of the Criminal Act)
Article 21 (Accusation)
Article 22 (Period of Prescription of Public Prosecution)
ADDENDA
ADDENDA <Act No. 11210, Jan. 26, 2012>
ADDENDUM <Act No. 11613, Jan. 1, 2013>
ADDENDA <Act No. 11873, Jun. 7, 2013>
ADDENDA <Act No. 12172, Jan. 1, 2014>
ADDENDA <Act No. 13627, Dec. 29, 2015>
ADDENDA <Act No. 14049, Mar. 2, 2016>