Enforcement Rules of The Taxpayer Rights Protection Act Article 9
During the periods of taxation, if any additional tax is found to be assessable on the same taxpayer under investigation, the taxpayer shall still be required to make supplemental payment thereof and/or be subject to punishment for insufficient payment of said tax in accordance with Article 21, Paragraph 2 of the Tax Collection Act or other relevant laws and regulations, except in the case where the fact is in the previous scope of the administrative remedy.
中文原文 納稅者權利保護法施行細則第9條
稅捐稽徵機關於核課期間內，經另發現應課徵之稅捐，仍得依稅捐稽徵法第二十一條第二項或其他有關法律規定補徵或並予處罰。
但其事實在行政救濟審理範圍者，不在此限。
但其事實在行政救濟審理範圍者，不在此限。