{"error":false,"id":["01513:01513:1946-03-23-全文修正:39"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1946-03-23-全文修正","順序":39,"條號":"第三十四條","內容":"凡經主管徵收機關查定稅額填發查定通知書者，納稅義務人如有不服，應於十日內按查定稅額先繳二分之一，綜合所得稅應於一個月內先繳二分之一，敘明理由，連同證明文件，申請覆查，主管徵收機關應即另行派員覆查決定之。\n　　經覆查決定之應納稅款，納稅義務人應於覆查決定通知書送達後十日內繳清之，綜合所得稅應於一個月內繳清之。","法條編號":"01513:01513:1946-03-23-全文修正:39","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}