上诉人须承担证明上诉所针对的评税额乃属过高或不确的举证责任。

上诉人须承担证明上诉所针对的评税额乃属过高或不确的举证责任。的英文翻译

基本释义

• The onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant.