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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 9
Content:
Interpretative letters or directives and other administrative rules of tax items made by the authorities shall be available to the public, unless in relation to official secrets, business secrets, or personal privacy.
Interpretative letters or directives which are not available to the public according to Paragraph 2 of Article 160 of the Administrative Procedure Act, Paragraph 8 of The Freedom of Government Information Law, or other appropriate means shall not be applied to other cases.
The central competent authority shall review every four years whether or not the interpretative letters or directives violate the regulations, intentions, or increase any obligation to pay tax which is not set in law, and entrust external research units for their study.
 Update:2018-04-23

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