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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 6
Content:
Tax acts or any other acts with specific policy-oriented tax incentives shall provide a definite implementation period as well as attain the reasonable policy goal as its limit and nothing more.
The enactment of tax incentives in the preceding paragraph shall be conducted by holding a public hearing and submitting a tax-form expenditure evaluation.
 Update:2018-04-23

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