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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:
Enforcement Rules of The Taxpayer Rights Protection Act
Article 10
Content:
The term "the tax payable has not been determined over 15 years after the date on which the revoked or amended judgment is made by the court, may not be assessed again" in Paragraph 4 Article 21 of the Act refers to the commencement date being the date as follows:
1.The date on which the court initially made the revocation or alteration of the judgement after the implementation of this law.
2.When taxpayer appeals or protests against the final adjudication of the First Instance, the date on which the higher administrative court initially made the revocation or alteration of the judgment after the implementation of this law.
The term“the date on which the court made the revocation or alteration of the verdict” depicted in the preceding paragraph means its announcement, or, if it is not announced, upon its publication.
The term "not in this case" in the proviso of Paragraph 4 Article 21 of the Act refers to being assessed again even though the tax payable has not been determined over 15 years.
Visitor:1  Update:2018-04-23

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