財政部民國109年11月3日台財稅字第10904634190號

訂定納稅義務人之行為同時構成行為罰及漏稅罰採擇一從重處罰之相關規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation of conditions which are subject to the rule that the taxpayer shall be penalized for whose behavior constituting the concurrence of behavioral punishment and punishment for tax evasion with the severest one among the aforesaid punishments