Enforcement Rules of The Taxpayer Rights Protection Act Article 6
The term "more than two estimation means" in Paragraph 3 Article 14 of the Act refers to tax collection authorities shall make estimation according to the means which is nearest to the actual amount when more than two means exist unless another method of estimation is provided.
中文原文 納稅者權利保護法施行細則第6條
本法第十四條第三項所稱有二種以上之推計方法時，除稅法就推計方法或適用順序另有規定者外，應依最能切近實額之方法為之。