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Chapter Law Content

Title: Tax Collection Act CH
Category: Ministry of Finance(財政部)
Chapter 4 Administrative Remedies
Article 35
A taxpayer may, when disagreeing with the decision made in a tax assessment notice, file an application in the statutory format for recheck, stating therein the reasons for disagreement along with evidentiary documents, and in accordance with the following provisions:
1.In the event where an amount of tax payable or tax shortage is stated in the tax assessment notice, an application for recheck shall, after receipt of the Tax Payment Slip, be filed within thirty (30) days from the date following the expiration date of the period for payment of said tax;
2.In the event where no tax payable or tax shortage is stated in the tax assessment notice, an application for recheck shall be filed within thirty (30) days from the date following the date of receipt of the tax assessment notice; or
3.In the event where the tax authorities issued the tax assessment notice to collective joint-owners or by public announcement, an application for recheck shall, after receipt of the Tax Payment Slip, be filed within thirty (30) days from the date following the expiration date of the period for payment of said tax under Paragraph 3, Article 19.
4.In the event where the tax authority announced and served the notice of tax assessment in accordance with Paragraph 4 of Article 19 or other Acts, an application for recheck shall be filed within thirty (30) days from the date following the announcement date.
Whether an application for recheck is filed shall be determined on the date which the tax authority receives it; however, if the application is sent to the tax authority by mail, the postmark date stamped by the original post office shall be referred.
In the event where a taxpayer or his/her/its agent has failed to apply for recheck within the statutory period due to the occurrence of a natural disaster, incident, or an event of force majeure, the taxpayer or his/her/its agent may, within one month after the extinguishment of the cause of delay, file an application, along with concrete evidence, for reinstatement of original conditions provided; however, no recheck application shall be allowed if the period of delay in applying for recheck exceeds one year.
After receipt of an application for recheck, the tax authorities shall make a decision on the recheck within two months from the date following the date of receiving the application from the tax payers. If all the collective joint-owners are collectively regarded as the taxpayer, the tax authorities shall make a decision combining all applications for recheck within two months from the date following the expiration date of the period during which the last joint-owner may apply for recheck.
In the event that the tax authorities fail to make a decision upon the expiry of the period set forth in the preceding Paragraph, the taxpayer may file an administrative appeal without further notice.
Article 35-1
With regard to the taxes leviable and collectable by the customs on imported goods, the provisions governing tax collection and the procedures for administrative remedies as set forth in the Customs Act and the Customs Anti-smuggling Act shall apply mutatis mutandis.
Article 36
(Deleted)
Article 37
(Deleted)
Article 38
A taxpayer may, when disagreeing with the decision on the recheck application rendered by the tax authorities, file an administrative appeal and initiate an administrative litigation.
In the event that the final recheck decision, or the final decision of appeal, or the judgment rendered with respect to an administrative appeal or an administrative litigation rules that a refund of tax shall be made to the taxpayer, the tax authorities shall return the tax refund within ten (10) days after the date on which the recheck decision concerned is made, or after receipt of the written decision on an administrative appeal or the original copy of the judgment rendered by an administrative court, and shall concurrently pay to the taxpayer the daily interest accrued on the amount of the refundable tax at the interest rate based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings, for the period from the date on which the taxpayer originally made the tax payment to the date the tax refund notice was issued by the tax authorities , or the date the check was issued by the national treasury.
In the event that the final recheck decision, or the final decision of appeal, or judgment rendered with respect to an administrative appeal or an administrative litigation rules that a supplementary payment of tax shall be made by the taxpayer, the tax authorities shall issue a notice to the taxpayer concerned demanding the supplementary payment of tax to be made within ten (10) days after the date on which the recheck decision concerned is made, or after receipt of the final written decision on an administrative appeal or the original copy of the judgment rendered by an administrative court, and shall charge the taxpayer the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings, for the period from the date following the original deadline for making the payment of such tax to the date said notice was issued demanding supplementary payment of tax.
In cases where the litigation procedures were concluded in recheck, administrative appeal or administrative litigation prior to the amendment and enforcement of this Article on January 10, 2011, but the tax authorities have not yet delivered the refund notice, refund check or supplementary tax payment notice, or have delivered pending the decision of interest rate for administrative remedy, the provisions after the amendment shall apply. However, if the provisions prior to the amendment are more favorable to the taxpayer(s), such provisions prior to the amendment shall apply.