Income Tax Act Article 120 Law: Income Tax Act Chinese: 所得稅法第120條 Tax assessors and collectors violating Article 68, 78, 86 or 103 of this Act shall be punished. 中文原文 所得稅法第120條 稽徵人員違反第六十八條、第七十八條、第八十六條或第一百零三條之規定者,應予懲處。