Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 15
Where an individual or a profit-seeking enterprise disagrees with any administrative decision rendered by the tax authority in accordance with these Regulations, such individual or profit-seeking enterprise may seek administrative remedies in accordance with the law.
中文原文 境外資金匯回管理運用及課稅作業辦法第15條
個人及營利事業對稽徵機關依本辦法所作之行政處分如有不服，得依法提起行政救濟。