Enforcement Rules of the Income Tax Act Article 68
Where the taxpayer fails to submit various appendix tables or certification documents according to the rules when filing the tax return, the tax authority shall notify him or her to resubmit corrected documents within 7 days.
中文原文 所得稅法施行細則第68條
納稅義務人辦理申報時未依規定檢附各項附表或證明文件者，稽徵機關應通知其於七日內補正。