Tax Collection Act Article 25-1
In accordance with this Act or any relevant tax law, where the amount of tax which shall be paid additionally or to be transferred for compulsive execution by the tax authority, is less than a specific amount, the MOF may, depending upon the actual situation and after obtaining the approval of the Executive Yuan, waive the payment or compulsive execution.
中文原文 稅捐稽徵法第25-1條
依本法或稅法規定應補或應移送強制執行之稅捐在一定金額以下者，財政部得視實際需要，報請行政院核定免徵或免予移送強制執行。