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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 76
Content:
Mistakes in recording or calculation on notices as stated in Paragraph 2, Article 81 of the Act solely refer to mistakes in written records or computation errors of numbers for various verified items on notices. A person who has a dissenting view on verified facts or application of laws may apply for reexamination in accordance with Article 35 of the Tax Collection Act.
 Update:2018-04-20

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