臺灣稅務調查歷程之正當行政程序要求

The Requirements of the Due Process in Administrative Procedures of the Tax Investigation in the Administrative Process in Taiwan

稅務調查係一動態之行政歷程，以臺灣而言，就行政程序法所規範之行政歷程而觀，至少可分為開始、準備、進行及權利救濟四個階段，有關內地稅於前述各階段應如何適用行政程序法之程序規定？又除行政程序法之外，稅捐稽徵法及納稅者權利保護法亦有相關程序規定，於稅務調查各階段應如何適用，始符合正當行政程序要求？亦有待檢視。本文擬以行政程序法為主軸，並輔以納稅者權利保護法及稅捐稽徵法規定，透過對於行政歷程之檢視方式，逐一探討稅務調查於行政程序各階段所應遵行之程序，藉以呈現稅務調查具體歷程之正當行政程序要求。

Tax investigation is a dynamic administrative process. Through the administrative process regulated by The Administrative Procedures Act in Taiwan, it can be divided into at least four stages: beginning, preparation, proceeding and rights remedy. How should the procedures of the Administrative Procedure Act be applied in the preceding stages regarding Internal Revenue Taxes and Duties? In addition to the Administrative Procedures Act, The Taxpayer Rights Protection Act and Tax Collection Act also stipulated related procedures. How should they be applied at each stage of the tax investigation to meet the requirements of the due process in administrative procedures? Through reviewing what the due process in administrative procedures that the tax investigation should be followed at each stage by examining the administrative process, this article intends to present the requirements of the due process in administrative procedures of the tax investigation at specific stage on the basis of the Administrative Procedures Act, The Taxpayer Rights Protection Act and Tax Collection Act.