Audit Act Article 40
Where there is a calculation error or irregularity uncovered by the personnel dispatched by an auditing agency to a tax collecting agency to conduct the audit of tax assessment and collection, the case may be referred to the competent authority for appropriate action.
中文原文 審計法第40條
審計機關派員赴徵收機關辦理賦稅捐費審計事務，如發現有計算錯誤或違法情事，得通知該管機關查明，依法處理。