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Guide to Taxpayer Rights and Revenue Powers
註釋Written by leading practitioners in the field, Taxpayer Rights and Revenue Powers looks at the statutory provisions on which the Revenue's approach to investigations, to tax collection and to penalties, is based. This book provides a detailed explanation of the Act and related case law and Revenue practices. It focuses on the boundaries of the powers of the Inland Revenue and the statutory rights that the taxpayer has when confronted by the Inland Revenue.