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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:
The Taxpayer Rights Protection Act
Article 3
Content:
Taxpayers shall have the right and duty of paying taxes in accordance with law.
In the case of municipality, county (or city), and township (town or city), the law includes self-governance articles.
The administrative regulations and legal interpretations issued by the authorities merely can explain the original intention of law and regulate the essential technicalities and details of law. They cannot increase tax obligation or tax reduction which is unregulated by law.
 Update:2018-04-23

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