納稅者權利保護法

AI-assisted research summary: This article states the law’s purpose and says that, for taxpayer-rights protection, any special rules in this Act take priority.

AI-assisted research summary: The competent authority must proactively provide taxpayers appropriate and necessary assistance and ensure due process protections in tax collection procedures.

AI-assisted research summary: 稅捐機關調查證據時要依法、必要且盡量減少對納稅者權利的侵害；違法取得的證據原則上不能用來認定課稅或處罰。

AI-assisted research summary: 調查前，稅捐機關原則上要先書面通知被調查者原因和範圍；被調查者可委任代理人、請輔佐人到場，並可在通知機關後錄影錄音。

AI-assisted research summary: 納稅者在申請復查或提起訴願後，得申請閱覽、抄寫、複印或攝影與核課、裁罰有關的資料；機關原則上不得拒絕或只提供不完整資料。

AI-assisted research summary: 稅捐稽徵機關在課稅基礎查不清楚或調查成本過高時，可以推計課稅，但要書面說明依據和計算資料。

AI-assisted research summary: 稅捐稽徵機關或財政部賦稅署指定人員在依法進行稅捐調查、保全及欠稅或罰鍰執行時，不得超過必要限度，並應採取對納稅者權利侵害最少的適當方法。

AI-assisted research summary: 納稅者違反稅法義務但非故意或過失的，不予處罰；但不能因不知法規而免除行政處罰責任，且可按情節減輕或免除處罰。

AI-assisted research summary: 中央主管機關設置訴願審議委員會委員時，社會公正人士、學者、專家須占至少三分之二，且應具法制、財稅或會計專長。

AI-assisted research summary: 最高行政法院及高等行政法院應設稅務專業法庭，並由具稅務案件專業法官證明書的法官組成；辦理稅務案件的法官每年還要接受一定時數的稅務專業訓練或在職研習。

AI-assisted research summary: 中央主管機關應設置納稅者權利保護諮詢會。

AI-assisted research summary: This provision defines the competent authority: the Ministry of Finance at the central level, the municipal government in special municipalities, and the county/city government in counties and cities.

AI-assisted research summary: 稅捐稽徵機關要主動提供納稅者必要協助，並設置納稅者權利保護官；該官員負責協助、受理申訴陳情、提供諮詢協助，並每年提出工作報告。

AI-assisted research summary: 納稅者在特定訴訟階段前，可以追加或變更主張課稅處分違法的理由；稅捐機關要提出答辯書狀，行政法院要在爭執範圍內核實應納稅額。

AI-assisted research summary: The central competent authority makes the enforcement rules for this Act.

AI-assisted research summary: 本法在公布後一年開始施行。

AI-assisted research summary: 納稅者有依法納稅的權利和義務；主管機關發布的行政規則和解釋函令只能解釋法律原意，不能增加法定未明定的納稅義務或減免稅捐。

AI-assisted research summary: Certain basic living expenses for a taxpayer and dependent family members are not to be taxed; the central competent authority sets the amount by reference to 60% of the previous year’s national median disposable income per person.

AI-assisted research summary: Taxpayers must bear tax according to their actual ability to pay.

AI-assisted research summary: Tax incentives created by law for specific policy purposes must state an implementation period and be limited to a reasonable policy purpose; the incentives may not be excessive.

AI-assisted research summary: This provision sets the rule for tax avoidance cases, requires the tax authority to prove the facts, lets it adjust taxable amounts for correct calculation, and limits extra penalties except where false or incomplete statements cause under-assessment.

AI-assisted research summary: 主管機關 must 在其網站主動公開指定資訊，並提供查詢、下載與利用。

AI-assisted research summary: 稅捐事項的解釋函令與其他行政規則原則上要公開，但涉及公務機密、營業秘密或個人隱私者例外。未依指定方式公開的解釋函令，稅捐稽徵機關不得在其他案件中援用。