Income Tax Act Article 93
The tax authority shall, immediately upon receipt of a withholding report from a tax withholder, review the amount of income and tax withheld. It may further appoint a person to make an investigation thereof.
中文原文 所得稅法第93條
稽徵機關接到扣繳義務人之申報書表後，應即審核所得額及扣繳稅額，並得派員調查。