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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 3
Content:
Taxpayers shall have the right and duty of paying taxes in accordance with law.
In the case of municipality, county (or city), and township (town or city), the law includes self-governance articles.
The administrative regulations and legal interpretations issued by the authorities merely can explain the original intention of law and regulate the essential technicalities and details of law. They cannot increase tax obligation or tax reduction which is unregulated by law.
 Update:2018-04-23

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