Regulations Governing Electronic Taxation Matters Article 1
These Regulations are enacted pursuant to the provisions set out in Article 11-2 of the Tax Collection Act (hereinafter “the Act”).
中文原文 電子稅務實施辦法第1條
本辦法依稅捐稽徵法（以下簡稱本法）第十一條之二規定訂定之。