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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 8
Content:
To carry out the protection of taxpayers as stipulated in Article 20 of this Act, the tax collection authorities shall set up at least one taxpayer ombudsman, based on the specific conditions of the region, tax items, and tax collection practices. Additionally, ombudsmen shall have a specialty in law, taxation, or accounting, and have a higher level of position.
Taxpayer ombudsmen shall submit an annual work report to the Ministry of Finance every year.
 Update:2018-04-23

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