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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 15
Content:
When personnel appointed by the tax collection authorities concerned or the Taxation Administration of the Ministry of Finance conduct taxation investigation, safeguards, and execution of tax payable or fine ex officio and in due procedure of law, they may not exceed what is necessary for accomplishing their goals and shall employ the approaches that can minimize infringement upon taxpayers’ rights.
 Update:2018-04-23

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