Enforcement Rules of the Income Tax Act Article 76

Law:: Enforcement Rules of the Income Tax Act
Chinese:: 所得稅法施行細則第76條

Mistakes in recording or calculation on notices as stated in Paragraph 2, Article 81 of the Act solely refer to mistakes in written records or computation errors of numbers for various verified items on notices. A person who has a dissenting view on verified facts or application of laws may apply for reexamination in accordance with Article 35 of the Tax Collection Act.

中文原文所得稅法施行細則第76條

本法第八十一條第二項所稱通知書之記載或計算有錯誤者，係僅指通知書之文字記載或各查定項目之數字上計算錯誤而言，其對查定之事實或法令之適用有所異議者，應依稅捐稽徵法第三十五條之規定申請復查。

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