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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 9
Content:
During the periods of taxation, if any additional tax is found to be assessable on the same taxpayer under investigation, the taxpayer shall still be required to make supplemental payment thereof and/or be subject to punishment for insufficient payment of said tax in accordance with Article 21, Paragraph 2 of the Tax Collection Act or other relevant laws and regulations, except in the case where the fact is in the previous scope of the administrative remedy.
 Update:2018-04-23

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