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Taxation Administration,Ministry of Finance,R.O.C
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中文
2024/4/20
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Tax Related Laws & Regulations
Tax Related Directions
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All
Tax Related Laws & Regulations
Tax Related Directions
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Tax Related Laws & Regulations
Tax Act:
Tax Collection Act
Article 29
Content:
For the tax payment refundable to a taxpayer, the tax collection authorities shall offset the refundable tax payment against the delinquent taxes receivable from a said taxpayer, and shall forthwith inform, by notice, said taxpayer of such offset.
Update:2018-04-19
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