查詢結果分析
來源資料
頁籤選單縮合
題名 | 公證人在税務調查程序上之拒絕協力權=Notary's Right to Refuse to Cooperate in the Tax Investigation Process |
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作者 | 陳衍任; Chen, Yen-jen; |
期刊 | 興大法學 |
出版日期 | 20180500 |
卷期 | 23 2018.05[民107.05] |
頁次 | 頁149-188 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 公證人; 拒絕協力權; 拒絕陳述權; 拒絕提示權; 稅務調查; 守密義務; 公證法第14條; 稅捐稽徵法第30條; 納稅者權利保護法; Notary; The right to refuse cooperation; The right to refuse testimony; The right to refuse presentation; Tax investigation; Confidentiality obligation; Article 14 of the Notary Act; Article 30 of Tax Collection Act; The Taxpayer Rights Protection Act; |