中華民國102年5月20日星期一 May 20, 2013 Mon.
Press Releases Statements
News Title: The Computation of Interest charged during the Administrative Remedial Proceeding
The Taipei National Tax Administration (TNTA), Ministry of Finance indicated that when a taxpayer files for administrative remedy due to the disagreement with the tax assessment given by the tax authority, he/she shall pay the interest along with the tax payment if there is still a reassessed tax payment after the case is settled.
The TNTA described that according to the Article 38 of the Tax Collection Act, 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 authority 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” along with the supplementary tax payment.
The TNTA also explained the computation by giving an example, Company A, a taxpayer under the stipulation of profit-seeking enterprise income tax, has been assessed a supplementary tax payment of NT$ 4,000,000 for the year of 2009, and the due date of such payment was August 25, 2011. Company A disagreed with the decision of that assessed tax payment and a denial decision has been rendered after its appeal. The tax authority therefore issued a notice of supplementary tax payment on February 22, 2012. The period of accumulated interest during administrative remedial proceeding shall be from August 26, 2011 to February 22, 2012 (in a total of 181 days); and the fixed interest rates of January 1 of 2011 and 2012 for one-year time deposit of postal savings are 1.08% and 1.37% respectively. The calculation of interest during administrative remedial proceeding in different section is as follows:
Here the TNTA reminded taxpayers shall examine the accuracy of the amount of interest charged arising from the administrative remedial proceeding in order to protect their own rights.
分 網： Taxation