Regulations for Assessing Business Tax of Certain Business Entities Article 9
If a business entity disagrees with the sales amount assessed by the competent tax authority in accordance with the provisions herein, the competent tax authority should assign another staff member to conduct an investigation, or set up a review team to make an assessment.The aforesaid review team shall consist of three to five senior officers designated by the agency head.
中文原文 營業稅特種稅額查定辦法第9條
主管稽徵機關依本辦法規定查定之銷售額，營業人如有異議，應另派員調查，並得組設審核小組評定之。
前項審核小組，由機關首長指定高級人員三人至五人組成之。
前項審核小組，由機關首長指定高級人員三人至五人組成之。