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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:
The Taxpayer Rights Protection Act
Article 1
Content:
The Taxpayer Rights Protection Act (hereinafter “this Act”) is enacted for the purposes of implementing the protection of the existence right, work right, property right, and other relevant basic rights in the Constitution of the Republic of China, insuring rights of taxpayers, achieving tax equity, and carrying through the due process of law.
In the event of the taxpayer’s rights protection, the special provisions of this Act shall be followed preferentially.
Visitor:2  Update:2018-04-23

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