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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 7
Content:
Where the tax collection authorities have no discretion in imposing penalties on taxpayers in accordance with tax laws or otherwise, Article 16, Paragraph 3 of this Act shall not be applicable.
 Update:2018-04-23

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