中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
Those who filed the administrative appeal without paying the half amount of the tax payable will bring about compulsory execution
The Taipei National Tax Administration (TNTA), Ministry of Finance indicated that taxpayer who disagreed the recheck determination made by the collection authority-in-charge may appeal the determination in accordance with the provisions of the Administrative Appeal Act. Nevertheless, the taxpayer who had made the appeal application shall notice the regulations of the tax payment during the appeal period. Some taxpayers might mistakenly think that no payment needs to be made after the appeal has been filed, but eventually found themselves in a situation that are still enforced by the Administrative Enforcement Agency to pay the total outstanding tax payable.
The TNTA pointed out that according to Article 39 of the Tax Collection Act, taxes to be leviable but not be paid within 30 days after the expiry of the payment periods are enforceable by the district offices of the Administrative Enforcement Agency. However, the tax collection authority-in-charge may suspend the referral to the aforesaid offices if the taxpayer, who made the application for administrative appeal, either pay half the amount of taxes or offer an equivalent collateral as guarantee upon the approval of the tax collection authorities.
In order to avoid taxpayer’s rights and reputation being affected by the compulsory execution, the TNTA reminds taxpayers, who object the determination of the recheck, to pay half the amount of tax or offer adequate guarantee with the approval of the tax collection authority-in-charge while filing the appeal.
分 網： Taxation