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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 Taxpayer Rights Protection Act
Article 6
Content:
The term "more than two estimation means" in Paragraph 3 Article 14 of the Act refers to tax collection authorities shall make estimation according to the means which is nearest to the actual amount when more than two means exist unless another method of estimation is provided.
 Update:2018-04-23

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