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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 Tax Collection Act
Article 12
Content:
In the event that a re-check application is filed by a taxpayer who has not paid in full the taxes payable, the tax collection authority shall, when issuing the notice of re-check decision to said taxpayer, also issue a Tax Payment Slip for the amount of tax payable determined, including interest accruable thereon, in accordance with the provisions set out in the last part of Paragraph 3, Article 38 of the Act to the taxpayer for payment.
 Update:2018-04-23

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