進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
The Taxpayer Rights Protection Act
Article 20
Content:
The tax collection authorities shall actively provide appropriate and essential assistance to taxpayers, and appoint taxpayer rights protection ombudsmen by means of task forces in regard to their functions to deal with the following:
1. The assistance to taxpayers to communicate and coordinate tax disputes.
2. The acceptance of complaints or petitions of taxpayers, and propositions of recommendations for improvement.
3. When taxpayers seek remedy in accordance with laws, the taxpayer rights protection ombudsmen shall provide essential consultation and assistance.
4. The reporting of the results of work on taxpayer rights protection every year.
The taxpayer rights protection ombudsmen may conduct an investigation if necessary, when dealing with taxpayer rights protection matters.
The tax collection authorities shall report the names and means of contact of taxpayer rights protection ombudsmen to the Ministry of Finance for future reference, and announce these on a special website; the same will be done whenever an ombudsman is changed.
The Ministry of Finance may send personnel to examine the progress of execution set in Paragraph 1 and include this in its annual taxation affairs performance review.
 Update:2018-04-23

Back Home TOP
:::
列印
置頂