Enforcement Rules of The Taxpayer Rights Protection Act Article 7
Where the tax collection authorities have no discretion in imposing penalties on taxpayers in accordance with tax laws or otherwise, Article 16, Paragraph 3 of this Act shall not be applicable.
中文原文 納稅者權利保護法施行細則第7條
稅捐稽徵機關依稅法或其他有關法律規定為罰鍰處分無裁量權者，不適用本法第十六條第三項規定。