Income Tax Act Article 95
The tax authority shall at any times check on tax withholders to see whether their withholding reports are accurate and shall urge them to withhold tax and make tax payments according to this Act.
中文原文 所得稅法第95條
稽徵機關應隨時調查扣繳義務人對於有關扣繳之報告是否確實，並督促依照本法規定扣款繳納。