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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 12
Content:
In the case where the purpose of tax collection may not be attained without an investigation, the tax collection authorities concerned or the Taxation Administration of the Ministry of Finance shall notify in writing prior to the start of the investigation, the person under investigation, specifying the purpose and scale of such investigation. If the person under investigation has assigned an agent, the agent shall present power of attorney during the investigation and inquiry.
The person under investigation has the right to appoint an agent or appear in the company of an assistant, and may maintain silence or object to the investigation before the agent or assistant’s appearance, except that the agent or assistant appears past the time limit or is absent for no legitimate reason after legal notice.
The person under investigation may take pictures, video, and audio recording of the process of investigation by themselves or on request after informing the tax collection authorities, and the tax collection authorities shall not reject this, except for legitimate reasons for upholding the secrecy of tax investigation and writing it down in the record.
If it is necessary for tax collection authorities to take pictures, video, and audio recording, they shall inform the person under investigation in advance.
 Update:2018-04-23

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