Regulations Governing Tax Preferences for Quarantine Leave of Severe Pneumonia with Novel Pathogens Article 6

If false evidence is found by the tax collection authority with respect to the amount of double deduction wages from income under these Regulations, the case shall be subject to the provisions for tax evasion or omission provided in Article 110 of the Income Tax Act and the termination of the tax incentive and recovery of the benefits provided in paragraph 1, Article 48 of the Tax Collection Act.