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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 13
Content:
After taxpayers file a recheck or administrative appeal, they may apply to tax collection authorities or the agency with jurisdiction of administrative appeal for examining, transcribing, copying, or taking photographs of relevant information about the tax assessment and penalty, provided that the materials or records are necessary for claiming or protecting his legal interest. The tax collection authorities or the agency with jurisdiction of administrative appeal shall not reject or provide incomplete information to the application in the preceding paragraph except for the circumstances set in Paragraph 2 of Article 46 of the Administrative Procedure Act or Article 51 of the Administrative Appeal Act and make clear their rationale.
 Update:2018-04-23

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