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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
Section 6【Investigation】 Article 30
Content:
For the collection of information required for taxation, investigator(s) appointed by the tax collection authorities concerned or the Taxation Administration of the Ministry of Finance may conduct an investigation into the relevant entity, organization or individual, request the subject of an investigation to provide accounting books, receipts or other relevant documents, or request the presence of a taxpayer at the office of the investigator(s) to answer questions, to which the subject of the investigation shall raise no objection.
The investigation in the above paragraph shall not exceed the necessary scope for the collection of the information required for taxation.
Where the subject of an investigation considers the manner of the investigation conducted by the investigator improper, he/she/it may request the authorities in which the investigator serves or the supervisory authorities to handle the same in an appropriate manner.
The competent tax collection authorities or the Taxation Administration of the Ministry of Finance shall issue receipts for receiving any and all accounting books or documentary evidence provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within seven (7) days from the date on which all such accounting books and documentary evidence are provided, unless there is a suspicion of tax evasion. Under special circumstances, the period of retention of such documents may be extended for another seven (7) days, with the approval of the head of the competent tax collection authorities or of the Taxation Agency of the Ministry of Finance.
Visitor:2  Update:2018-04-19

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