Enforcement Rules of the Tax Collection Act Article 3
When the Reference Table for Fines and Multiples of Punishments has been changed by the Ministry of Finance and is detrimental to the taxpayer(s), it is not be applicable to the case(s) pending final decision(s) prior to the date of promulgation.
中文原文 稅捐稽徵法施行細則第3條
財政部發布之稅務違章案件裁罰金額或倍數參考表變更時，不利於納稅義務人者，對於發布時尚未核課確定之案件，不適用之。