Enforcement Rules of the Income Tax Act Article 72

Law:: Enforcement Rules of the Income Tax Act
Chinese:: 所得稅法施行細則第72條

The term "data/information found during investigation" as used in Paragraph 4, Article 3-4; Paragraph 5 and Paragraph 6, Article 75; Article 79; Paragraph 1 and Paragraph 3, Article 83; Paragraph 2, Article 102; Paragraph 2, Article 102-3; and Paragraph 2, Article 108 of the Act shall mean the data/information pertaining to the income/revenue, loss, costs and expenses of the tax-payer involved.

中文原文所得稅法施行細則第72條

本法第三條之四第四項、第七十五條第五項、第六項、第七十九條、第八十三條第一項、第三項、第一百零二條之二第二項、第一百零二條之三第二項及第一百零八條第二項所稱查得資料，指納稅義務人之收益損費資料。

English translation for reference only; the Chinese text prevails. Not legal advice.