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財政部民國115年3月19日台財稅字第11404689800號
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核釋「稅務違章案件減免處罰標準」第24條第1項第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 Subparagraph 1 of Paragraph 1 of Article 24 of "Standards for the Exemption of Penalties for Misconduct in Taxation Affairs", which stipulates the determining principle for "three or more occurrences of the same violation within a one-year period"
