The Taxpayer Rights Protection Act Article 3

Taxpayers shall have the right and duty of paying taxes in accordance with the law.In the case of municipality, county (or city), and township (town or city), the law referred to in the preceding paragraph includes the self-governance statutes passed by the local legislature.The administrative regulations, interpretative letters or directives issued by the competent authorities can only explain the original intent of law or provide for the technicalities and details necessary for the enforcement of the law. They cannot set out new tax obligations or increase or decrease the amount of tax obligations.