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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 2
Content:
The term "The tax collection authorities" as used under this Act shall refer to the IRS in all regions of the Ministry of Finance, local tax collection agencies, and Customs agencies.
The term "The taxpayers" as prescribed under this Act shall refer to all taxpayers of tax law, tax withholders, tax collection agents, tax payment agents, and other persons who pay tax in accordance with the law.
 Update:2018-04-23

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