{"error":false,"id":["01513:01513:1963-01-15-全文修正:81"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1963-01-15-全文修正","順序":81,"條號":"第七十條","內容":"個人及營利事業上年度曾自行預估所得額及暫繳稅額，或經稽徵機關核計暫繳稅額，本年度因情況變更，不再適用本法第六十七條預估暫繳之規定者，應於第六十七條規定期限內，向稽徵機關報告之。\n　　未依前項規定向稽徵機關報告，而經稽徵機關依本法第六十八條規定，核定暫繳稅款者，仍應依第六十八條規定之期限繳納，俟結算申報時，依本法規定補稅或退稅。","法條編號":"01513:01513:1963-01-15-全文修正:81","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}