Enforcement Rules of the Tax Collection Act Article 15

The tax incentive under Paragraph 1, Article 48 of the Act refers to which is regulated under other laws except for tax acts, and belongs to same tax item with the tax evasion. The tax incentive regulated under tax acts is included if it is same as the tax incentive regulated under other laws.The tax incentive under Paragraph 2, Article 48 of the Act refers to that is regulated under other laws except for tax acts.