1. Disagreeing with the Decisions Made in Tax Assessment Notices
1. A taxpayer who disagrees with the decision made in a tax assessment notice should file an application for a recheck to the National Taxation Bureau (including the National Taxation Bureau of Taipei, National Taxation Bureau of Kaohsiung, National Taxation Bureau of the Northern Area, National Taxation Bureau of the Central Area, and National Taxation Bureau of the Southern Area). The period of filing a recheck is as follows:
(1) In the event in which an amount of tax payable is stated in the tax assessment notice, an application for recheck shall be filed within 30 days from the end of the date of the tax payment period.
(2) In the event where no tax payable is stated in the tax assessment notice, an application for recheck shall be filed within 30 days from the date of receipt of the tax assessment notice.
2. A taxpayer who disagrees with the recheck by the National Taxation Bureaus or the inaction of a recheck within the stipulated time limit (2 months after the application accepted by an agency), should file an administrative appeal to the Ministry of Finance. The period of filing administrative appeals is as follows:
(1) When a taxpayer disagrees with the decision of the recheck, an administrative appeal shall be filed within 30 days since one day after the date on which the decision of the recheck of the case is served.
(2) When a taxpayer disagrees with the National Taxation Bureaus’ inaction to recheck within the stipulated time limit, an administrative appeal shall be filed when the period of the time limit is due.
3. When a taxpayer disagrees with the administrative appeal decision or who has not received the determination over three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit, the taxpayer may file administrative lawsuits with the jurisdictional administrative court. The period of filing administrative lawsuits is as follows:
1. When a taxpayer is dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which the determination of the administrative appeal is served.
2. When dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed three months after filing the plea, or five months after filing the plea if the Ministry of Finance extends the time limit.

2.Disagreeing with Administrative Actions other than Tax Assessment Notices
1. A taxpayer who disagrees with the National Taxation Bureaus’ administrative actions other than tax assessment notices should file an administrative appeal to the Ministry of Finance within 30 days since one day after the date on which administrative action is served.
2. A taxpayer who is dissatisfied with the administrative appeal decision or who has not received the determination over 3 months after filing a plea or 5 months after filing the plea if the Ministry of Finance extends the time limit may file administrative lawsuits with the jurisdictional administrative court. The period of filing administrative lawsuits is as follows:
1. When a taxpayer is dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which determination of the administrative appeal is served.
2. When a taxpayer is dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit.

3. Disagreeing with Administrative Actions under the Tobacco and Alcohol Administration Act
1. A person who disagrees with the municipal or county governments’ administrative actions under The Tobacco and Alcohol Administration Act should file an administrative appeal to the Ministry of Finance within 30 days since one day after the date on which administrative action is served.
2. A person who is dissatisfied with the administrative appeal decision or who has not received the determination over 3 months after filing the plea or 5 months after filing the plea if the Ministry of Finance extends the time limit may file administrative lawsuits with the jurisdictional administrative court. The period of filing administrative lawsuits is as follows:
1. When dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which the determination of the administrative appeal is served.
2. When a taxpayer is dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit.

4. If the duty-payer is dissatisfied with the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty of the imported goods
The duty-payer who is dissatisfied with the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs to request a review of the case.
The duty-payer who is dissatisfied with the determination of the review of the case or who has not received the determination over two months after filing the application or two months after the extension of the time limit may file an administrative appeal with the Ministry of Finance. The period of filing administrative appeals is as follows:
1. If a taxpayer is dissatisfied with the determination of the review of the case, an administrative appeal shall be filed within 30 days since one day after the date on which determination of the review of the case is served.
2. If a taxpayer is dissatisfied with the Customs’ inaction to write a statement within the stipulated time limit, an administrative appeal shall be filed during the period of the time limit.
A duty-payer who is dissatisfied with the administrative appeal decision or who has not received the determination over three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit may file administrative lawsuits with the jurisdictional administrative court. The period of filing administrative lawsuits is as follows:
1. If a taxpayer is dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which determination of the administrative appeal is served.
2. If a taxpayer is dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit.

5. If the duty-payer is dissatisfied with administrative actions other than the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty of the imported goods
A duty-payer who is dissatisfied with administrative actions other than the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty of the imported goods may, within thirty days since one day after the date on which administrative action is served, file an administrative appeal with the Ministry of Finance.
A duty-payer who is dissatisfied with the administrative appeal decision or who has not received the determination over three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit may file administrative lawsuits with the jurisdictional administrative court. The period of filing administrative lawsuits is as follows:
1. If a duty-payer is dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which determination of the administrative appeal is served.
2. If a duty-payer is dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed within(?) three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit.

6. If the person disposed under the Customs Anti-smuggling Act does not agree with the disposition for suppressing smuggling made by Customs
The person disposed for Can smuggling be suppressed under the Customs Anti-smuggling Act made by Customs who does not agree with the disposition, may, within thirty days following the date of receiving the disposition notice, file a written protest against Customs for review.
The person disposed who is dissatisfied with the determination of the review of the case or who has not received the determination over two months after filing the application or two months after the extension of the time limit, may file an administrative appeal with the Ministry of Finance. The period of filing administrative appeals is as follows:
1. If a taxpayer is dissatisfied with the determination of the review of the case, an administrative appeal shall be filed within 30 days since one day after the date on which determination of the review of the case is served.
2. If a taxpayer is dissatisfied with the Customs’ inaction to write a statement within the stipulated time limit, an administrative appeal shall be filed within the period of the time limit is due.
A person disposed who is dissatisfied with the administrative appeal decision or who has not received the determination over three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit may file administrative lawsuits with the jurisdictional administrative court or with the Intellectual Property Court when disposed for infringements under Article 39-1 of the Customs Anti-smuggling Act. The period of filing administrative lawsuits is as follows:
1. If a taxpayer is dissatisfied with the administrative appeal decision, an administrative lawsuit shall be filed within two months since one day after the date on which determination of the administrative appeal is served.
2. If a taxpayer is dissatisfied with the inaction of the Ministry of Finance to write a statement within the stipulated time limit, an administrative lawsuit shall be filed three months after filing the plea or five months after filing the plea if the Ministry of Finance extends the time limit.