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

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Tax Collection Act
Article 12
Content:
In the event that a re-check application is filed by a taxpayer who has not paid in full the taxes payable, the tax collection authority shall, when issuing the notice of re-check decision to said taxpayer, also issue a Tax Payment Slip for the amount of tax payable determined, including interest accruable thereon, in accordance with the provisions set out in the last part of Paragraph 3, Article 38 of the Act to the taxpayer for payment.
 Update:2018-04-23

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