Enforcement Rules of the Tax Collection Act Article 12
The tax assessment decisions referred to in Paragraph 1, Article 35 of the Act include the tax assessment decisions in respect of voluntary tax declaration cases and non-voluntary tax declaration cases.
中文原文 稅捐稽徵法施行細則第12條
本法第三十五條第一項所稱核定稅捐之處分，包括對自行申報及非自行申報案件之核定處分。