Enforcement Rules of the Income Tax Act Article 99
With respect to the disciplinary action in terms of "business suspension" to be enforced under Article 112 of the Act, the duration of such business suspension shall expire on the date whereupon the tax-payer subject to such disciplinary action has fulfilled its obligation as required by the Act.
中文原文 所得稅法施行細則第99條
本法第一百十二條停止營業之處分，其期間應至納稅義務人履行本法規定之義務時為止。