{"error":false,"id":["01513:01513:1955-12-13-全文修正:91"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1955-12-13-全文修正","順序":91,"條號":"第九十一條","內容":"扣繳義務人於扣繳稅款時，應隨時通知納稅義務人，並須將扣繳憑單發給納稅義務人，以憑抵繳其每期之應繳稅額。但行商貿易所得稅款，不得抵繳綜合所得稅，應不發抵繳之憑單。如原扣繳額與稽徵機關核定稅額不符時，扣繳義務人於繳納稅款後，應將溢扣之款退還納稅義務人。不足之數，由納稅義務人補償。","法條編號":"01513:01513:1955-12-13-全文修正:91","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}