{"error":false,"id":["01513:01513:2007-12-14-修正:186"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2007-12-14-修正","順序":186,"條號":"第一百十六條","內容":"本章規定之滯報金及怠報金，由稽徵機關核定填發核定通知書，載明事實及依據通知受處分人；如通知書之記載或計算有錯誤時，受處分人得於通知書送達之日起十日內，向該管稽徵機關查對或請予更正。\n　　前項查對期限屆滿後，稽徵機關應填發繳款書，通知受處分人於十日內繳納之。","法條編號":"01513:01513:2007-12-14-修正:186","立法理由":"修正第一項，係配合第一百零九條之刪除，刪除「短估金」之文字。","現行版":"非現行","版本追蹤":"01513:1989-12-29-修正"},"supported_relations":[],"relations":[]}