{"query":{"bool":{"must":[{"term":{"法律代碼":"0101518"}},{"term":{"法條代碼":"19650608-第九條"}}],"filter":[]}},"page":1,"total":12,"total_page":1,"api_url":"\/api\/lawline?law_id=0101518&lawline_id=19650608-%E7%AC%AC%E4%B9%9D%E6%A2%9D","lawline":[{"法律代碼":"0101518","法律版本代碼":"19650608-三讀","法條代碼":"19650608-第九條","順序":8,"條號":"第九條","母層級":"","日期":19650608,"動作":"制定","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以五百元以上一千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19650608-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"19781117-三讀","法條代碼":"19650608-第九條","順序":8,"條號":"第九條","母層級":"","日期":19781117,"動作":"未變更","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以五百元以上一千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19781117-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"19891228-三讀","法條代碼":"19650608-第九條","順序":8,"條號":"第九條","母層級":"","日期":19891228,"動作":"修正","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"19650608-三讀","此法版本":"19891228-三讀","說明":"原條文第二項之怠報金過低,無法達嚇阻之效果,故增加為三倍。","_id":"0101518-19891228-三讀-19650608-第九條","_prev_id":"0101518-19650608-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"19930116-三讀","法條代碼":"19650608-第九條","順序":8,"條號":"第九條","母層級":"","日期":19930116,"動作":"未變更","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"19650608-三讀","此法版本":"19891228-三讀","說明":"","_id":"0101518-19930116-三讀-19650608-第九條","_prev_id":"0101518-19650608-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"19930709-三讀","法條代碼":"19650608-第九條","順序":8,"條號":"第九條","母層級":"","日期":19930709,"動作":"未變更","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"19650608-三讀","此法版本":"19891228-三讀","說明":"","_id":"0101518-19930709-三讀-19650608-第九條","_prev_id":"0101518-19650608-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20091211-三讀","法條代碼":"19650608-第九條","順序":9,"條號":"第九條","母層級":"","日期":20091211,"動作":"未變更","內容":"代徵人不履行代徵義務或代徵稅額有短徵、漏徵情形者,除責令其賠繳並由該管稽徵機關先行發單補徵外,另處以應代徵未代徵之應納稅額十倍以上三十倍以下之罰鍰。\n 代徵人不依本條例第三條第二項之規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。該項怠報金並不適用本條例第十三條所規定之復查、訴願及行政訴訟程序,稽徵機關應於查明事證後,即行移送法院裁定。","前法版本":"19650608-三讀","此法版本":"19891228-三讀","說明":"","_id":"0101518-20091211-三讀-19650608-第九條","_prev_id":"0101518-19650608-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20101214-三讀","法條代碼":"19650608-第九條","順序":9,"條號":"第九條","母層級":"","日期":20101214,"動作":"修正","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"一、原條文第一項移列至第九條之一,爰予刪除。\n 二、配合修正條文第三條第四項規定,增訂證券自營商未依規定填報證券成交清單或填報不實之處罰規定。另刪除原條文第二項後段,以符合憲法第十六條保障人民行政救濟權利及稅捐稽徵法第一條、第三十五條、第三十八條、第三十九條及第四十九條規定。","_id":"0101518-20101214-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20161216-三讀","法條代碼":"19650608-第九條","順序":9,"條號":"第九條","母層級":"","日期":20161216,"動作":"未變更","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20161216-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20170411-三讀","法條代碼":"19650608-第九條","順序":10,"條號":"第九條","母層級":"","日期":20170411,"動作":"未變更","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20170411-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20180413-三讀","法條代碼":"19650608-第九條","順序":10,"條號":"第九條","母層級":"","日期":20180413,"動作":"未變更","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20180413-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20211221-三讀","法條代碼":"19650608-第九條","順序":10,"條號":"第九條","母層級":"","日期":20211221,"動作":"未變更","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20211221-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"},{"法律代碼":"0101518","法律版本代碼":"20230421-三讀","法條代碼":"19650608-第九條","順序":11,"條號":"第九條","母層級":"","日期":20230421,"動作":"未變更","內容":"代徵人及證券自營商不依第三條第四項規定,向該管稽徵機關填報證券成交清單或所填報事項有虛偽不實之情事者,處以新臺幣一千五百元以上三千元以下之怠報金。","前法版本":"19891228-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20230421-三讀-19650608-第九條","_prev_id":"0101518-19891228-三讀-19650608-第九條"}]}