The Taxpayer Rights Protection Act Article 1
The Taxpayer Rights Protection Act (hereinafter “this Act”) is enacted for the purposes of implementing the protection of the right to life, work, property and other relevant fundamental rights in the Constitution of the Republic of China, ensuring rights of taxpayers, achieving tax equity, and carrying through the due process of law.On issues relating to the protection of taxpayer’s rights, the provisions of this Act prevail over conflicting provisions elsewhere.
中文原文 納稅者權利保護法第1條
為落實憲法生存權、工作權、財產權及其他相關基本權利之保障，確保納稅者權利，實現課稅公平及貫徹正當法律程序，特制定本法。
關於納稅者權利之保護，於本法有特別規定時，優先適用本法之規定。
關於納稅者權利之保護，於本法有特別規定時，優先適用本法之規定。