Enforcement Rules of the Income Tax Act Article 75
When the tax office asks the opinions of trade associations in accordance with Paragraph 4, Article 80 of the Act, it shall prepare written materials attached with the “Income Standard Examination Form” to request answers to be given within a definite time.
中文原文 所得稅法施行細則第75條
稽徵機關依本法第八十條第四項之規定向公會徵詢意見時，應具書面，檢附「所得額標準調查表」限期通知查復。