When the taxation agency determines the income standard of each trade according to Section 2, Article 80, of the Income Tax Law, and the taxpayer*s reported amount is above such standard, the reported income shall be taken as the basis for taxation pursuant to Section 3 of the same Article. The purpose of this rule is to simplify the taxation procedures for the conveniences of both the taxation agency and the taxpayer. However, it does not mean that the taxpayer is exempt from the honest filing of income taxes. The taxation agency may investigate taxation records and documentation, collect evaded taxes, and render a fine in cases of evasion, omission, or under-reporting of taxable income, pursuant to Articles 103 and 110 of the Income Tax Law and Articles 21 and 30 of the Law Governing the Levy of Tax. The Measures Governing the Cases of Tax Returns of Profit-making Enterprises Randomly Selected for Review, the Guidelines Governing the Assessment of Income Tax Returns of Profit-making Enterprises, and Tai Tsai Suei Tze Ordinance No. 23798 published by the Ministry of Finance on May 18, 1970, were enacted to implement the provisions of the Laws mentioned above. Therefore, they are not unconstitutional. Nevertheless, the wordings of Articles 3 and 4 of the Measures, Article 2 of the Guidelines, of the Ordinance, and Section 2, Article 80, of the Income Tax Law are often misleading and should be amended accordingly.