Enforcement Rules of The Taxpayer Rights Protection Act Article 1
These Enforcement Rules are prescribed in pursuance of Article 22 of the Taxpayer Rights Protection Act ("the Act").
中文原文 納稅者權利保護法施行細則第1條
本細則依納稅者權利保護法（以下簡稱本法）第二十二條規定訂定之。