Tax Collection Act｜第 1-1 條｜賦稅｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2021-12-17
The effectiveness of any interpretative letter or directive issued by the Ministry of Finance（hereinafter referred to as the MOF） in accordance with this Act or any relevant tax act shall inure to the underlying case for which the interpretative letter or directive is issued; however, in the event that the interpretative letter or directive is favorable to other taxpayer(s), the same shall be applicable to the case(s) pending final decision(s). Where the MOF issued interpretative letter or directive to change the legal opinion on previously issued interpretative letter or directive and it is detrimental to the taxpayers, it shall take effect from the date of promulgation or the future date assigned by the MOF. The effectiveness of the altered interpretative letter or directive shall not apply to the cases where the assessable tax is not yet assessed or the taxation is not yet determined prior to the date of promulgation or the future date assigned by the MOF. For cases pending prior to the amendment of this Article on 8th November 2011 where the tax authorities have applied the altered interpretative letter or directive issued by the MOF which is detrimental to the taxpayers to levy the tax, the preceding Paragraph shall apply. When the provisions of the Reference Table for Fines and Multiples of Punishments have been changed by the MOF and it is favorable to the taxpayer(s), the changes shall be applicable to the case(s) pending final decision(s).
財政部依本法或稅法所發布之解釋函令，對於據以申請之案件發生效力。但有利於納稅義務人者，對於尚未核課確定之案件適用之。 財政部發布解釋函令，變更已發布解釋函令之法令見解，如不利於納稅義務人者，自發布日起或財政部指定之將來一定期日起，發生效力；於發布日或財政部指定之將來一定期日前，應核課而未核課之稅捐及未確定案件，不適用該變更後之解釋函令。 本條中華民國一百年十一月八日修正施行前，財政部發布解釋函令，變更已發布解釋函令之法令見解且不利於納稅義務人，經稅捐稽徵機關依財政部變更法令見解後之解釋函令核課稅捐，於本條中華民國一百年十一月八日修正施行日尚未確定案件，適用前項規定。 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，有利於納稅義務人者，對於尚未核課確定之案件適用之。