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24 依納稅者權利保護法規定,國稅局查得甲於 111 年 2 月間代償其子所積欠鉅額銀行借款,涉有應課徵贈與稅情事,乃發函請甲於指定期日至國稅局備詢,為保障甲受調查時之權利,下 列敘述何者錯誤?
問題詳情
24 依納稅者權利保護法規定,國稅局查得甲於 111 年 2 月間代償其子所積欠鉅額銀行借款,涉有應課徵贈與稅情事,乃發函請甲於指定期日至國稅局備詢,為保障甲受調查時之權利,下 列敘述何者錯誤?
(A)甲因不諳稅法,可委請會計師陪同備詢,於代理人到場前,可拒絕陳述
(B)甲於到場接受調查時,得自行就調查過程錄影、錄音,以保障其權利
(C)國稅局依法行使調查權,有錄影、錄音之需要,亦應告知被調查者
(D)為維持稅捐調查秘密性,且經記明筆錄者,國稅局得拒絶錄影、錄音
參考答案
上一篇 :
23 依稅捐稽徵法規定,有關停止並追回納稅義務人享受租稅優惠待遇,下列敘述何者錯誤? (A)納稅義務人逃漏稅捐情節重大者,財政部應停止並追回其違章行為所屬年度享受租稅優惠之待遇 (B)納稅義
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25 甲 112 年 1 月 31 日死亡,死亡日遺有應課遺產稅的土地一筆公告現值新臺幣(下同)3,000 萬元,以及國內上市公司 T 股票 100,000 股,當日收盤價每股 100 元,其應
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