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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 72
The term "data/information found during investigation" as used in Paragraph 4, Article 3-4; Paragraph 5 and Paragraph 6, Article 75; Article 79; Paragraph 1 and Paragraph 3, Article 83; Paragraph 2, Article 102; Paragraph 2, Article 102-3; and Paragraph 2, Article 108 of the Act shall mean the data/information pertaining to the income/revenue, loss, costs and expenses of the tax-payer involved.

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