Enforcement Rules of the Tax Collection Act Article 1
These Rules are enacted pursuant to the provisions set out in Article 50-5 of the Tax Collection Act (hereinafter referred to as the "Act").
中文原文 稅捐稽徵法施行細則第1條
本細則依稅捐稽徵法（以下簡稱本法）第五十條之五規定訂定之。