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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:
Commodity Tax Act
Article 27
Content:
In the case a taxpayer is suspended of tax evasion, the collection authority in charge shall apply to the justice agency stating the fact for issuing a search order to search for accounting books, documents and evidential objects under the supervision of police officers or autonomy personnel. The accounting books, documents and evidential objects as obtained during the search process shall be carried back by personnel involved in the search to the collection authority in charge office to be handled according to regulations.
The justice agency shall issue the search order upon receipt of the application of the collection authority in charge as long as the application is considered reasonable. The collection authority in charge shall carry out the search in ten days from issuance of the search order and then return the search order to justice agency.
Visitor:1  Update:2018-04-25

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