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History of Taxpayer Rights Protection Act

Considering that the protection of taxpayer rights has become a common basic principle and legislative trend among legally advanced countries, the current Tax Collection legislated Special Chapter and specification content has neither met the actual needs nor social expectations. In order to implement the protection of taxpayer rights, maintain people's right to a basic living, achieve fair taxation, strictly comply with due process of law, and be in line with the international legislative trend, the Legislature enacted the Taxpayer Rights Protection Act in 2016, which was enforced on December 28, 2017.