財政部民國110年3月29日台財稅字第11004543000號

核釋「稅捐稽徵法」第50條之2規定，有關稅務違章納稅義務人死亡者，其應納罰鍰之處理原則

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 50-2 of \"Tax Collection Act\", which stipulates the disposal directions regarding the fines imposed on deceased taxpayers for misconduct in taxation affairs