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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:
Tax Collection Act
Article 1-1
Content:
The effectiveness of any interpretative letter or directive issued by the Ministry of Finance in accordance with this Act or any relevant tax act shall inure to the underlying case for which the interpretative letter or directive is issued; provided, however, that in the event that the interpretative letter or directive is favorable to other taxpayer(s), the same shall be applicable to the case(s) pending final decision(s).
Where the MOF issued interpretative letter or directive to change the legal opinion on previous issued interpretative letter or directive and it is detrimental to the taxpayers, it shall take effect as of the date of promulgation or the date assigned by the Ministry of Finance in the future. The effectiveness of the altered interpretative letter or directive shall not apply to the cases where the taxable tax is not yet levied or the taxation is not yet determined prior to the date of promulgation or the date assigned by the Ministry of Finance in the future.
For pending cases prior to the amendment of this Article on 8th November 2011 where the tax collection authorities have based on the altered interpretative letter or directive issued by the MOF which is detrimental to the taxpayers to levy the tax, the preceding Paragraph shall apply.
The effectiveness of the Reference Table for Fines and Multiples of Punishments has been changed by the Ministry of Finance and it is favorable to the taxpayer(s), the same shall be applicable to the case(s) pending final decision(s).
 Update:2018-04-19

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