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財政部民國109年10月22日台財關字第1091016013號
核釋「海關緝私案件減免處罰標準」第4條、第5條第1項、第16條及「稅務違章案件減免處罰標準」第24條第1款有關「1年內有相同違章事實3次以上」之認定原則
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4, Paragraph 1 of Article 5 and Article 16 of "Standards of Minor Breaches for the Application of Customs Anti-Smuggling Act" and Subparagraph 1 of Article 24 of "Standards for the Exemption of Penalties for Misconduct in Taxation Affairs", which stipulates principles to determinate an actor who commits the same offenses having been seized 3 times or more within 1 year
