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財政部民國109年4月7日台財稅字第10904519720號
核釋「財務罰鍰處理暫行條例」第3條第2項但書所稱執行稅賦查核人員之適用範圍
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 2 of Article 3 of "Temporary Act on the Allocation of Fines", which stipulates the determination of executing tax auditors