{"error":false,"id":["01513:01513:1955-12-13-全文修正:107"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1955-12-13-全文修正","順序":107,"條號":"第一百零七條","內容":"納稅義務人不依期限報告預估所得額及暫繳稅額，或申報其所得額者，每逾三日，處以應納稅額百分之一罰鍰。逾期三十日者，該管稽徵機關即逕行決定其預估所得額，暫繳稅額或所得額。","法條編號":"01513:01513:1955-12-13-全文修正:107","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}