Enforcement Rules of The Taxpayer Rights Protection Act Article 2
The term "The tax collection authorities" as used under this Act shall refer to the IRS in all regions of the Ministry of Finance, local tax collection agencies, and Customs agencies.The term "The taxpayers" as prescribed under this Act shall refer to all taxpayers of tax law, tax withholders, tax collection agents, tax payment agents, and other persons who pay tax in accordance with the law.
中文原文 納稅者權利保護法施行細則第2條
本法所稱稅捐稽徵機關，指財政部各地區國稅局、地方稅稽徵機關及關務機關。
本法所定納稅者，包含各稅法規定之納稅義務人、扣繳義務人、代徵人、代繳人及其他依法負繳納稅捐義務之人。
本法所定納稅者，包含各稅法規定之納稅義務人、扣繳義務人、代徵人、代繳人及其他依法負繳納稅捐義務之人。