Burden of Proof in Tax Lawsuit-Emphasis on Business Tax

碩士 === 輔仁大學 === 會計學系碩士班 === 100 === Pursuant to Article 35 of the Tax Collection Act(“Act”), a taxpayer disagreeing with the decision made in a tax assessment notice is required to first file an application with the tax collection authorities making such decision for re-examination, and if further d...

Full description

Bibliographic Details
Main Authors: Jui-Chen, Chan, 詹瑞禎
Other Authors: Mei-Juh Huang
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/ecd83c