The Taxpayer Rights Protection Act Article 10
The authorities shall proactively provide appropriate and essential assistance to taxpayers, and ensure their protection by due process during tax assessment and collection.
中文原文 納稅者權利保護法第10條
主管機關應主動提供納稅者妥適必要之協助，並確保其在稅捐稽徵程序上受到正當程序保障。