{"error":false,"id":["01513:01513:1946-03-23-全文修正:43"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1946-03-23-全文修正","順序":43,"條號":"第三十七條","內容":"納稅義務人如扣繳所得稅者，不依限期報告或怠於報告，及拒絕接受納稅通知書者，主管徵收機關得科以二萬五千元以下之罰鍰。","法條編號":"01513:01513:1946-03-23-全文修正:43","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}