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Taxpayer's Systematic Transfer of Assets Results in Provisional Attachment and Custody

The National Taxation Bureau of the Northern Area(NTBNA), Ministry of Finance states that in order to effectively collect taxes, NTBNA will immediately initiate the provisional attachment mechanism, apply to the court for provisional attachment of the taxpayer's property and continue to track the taxpayer's asset changes, and gather relevant information to provide to the branch of the Administrative Enforcement Agency (AEA), Ministry of Justice for implementation of detention and custody. Taxpayers are urged to fulfill their tax payment obligations.

The NTBNA offers an example of taxpayer A, who failed to file his annual income tax return as required, resulting in an overdue tax of over NT$15 million. The NTBNA found that taxpayer A had successively surrendered three life insurance policies, sold stocks at a loss, and transferred real estate to third parties under the guise of buying and selling. Upon the proceeds being deposited into his bank account, he immediately withdrew the cash or transferred it to other relatives, indicating an obvious attempt to evade tax enforcement by transferring assets. To protect the tax claim, the NTBNA applied to the court for provisional attachment, which was granted, and the NTBNA promptly applied to the AEA branch for provisional attachment enforcement. The AEA branch immediately issued decrees for taxpayer A's deposits, investments, and insurance surrender proceeds, gradually collecting over NT$0.52 million. Since taxpayer A still didn't pay the taxes after the deadline, the NTBNA submitted the relevant asset and income changing information to the AEA branch for custody enforcement. The AEA branch determined that taxpayer A intentionally failed to comply with the tax payment and concealed or transferred assets, and applied to the court for custody, which was granted. Then taxpayer A's wife paid the tax of NT$5.5 million and provided collateral to secure the remaining installment payments the day after the court granted custody, thereby exempting taxpayer A from custody.

The NTBNA would like to remind that taxpayers should pay taxes before the deadline and should not seek to cheat the regulations. Intentionally failing to comply with tax payments and concealing or disposing of assets may result in detention and custody. If there are any further questions, please dial the toll-free service number 0800-000321 for detailed consultation.

〔News contact: Ms. Wang, Head, Collection and Information Management Division.
Tel. No.(03)3396789, Ext. 1180〕

Issued:National Taxation Bureau of Northern Area Release date:2024-06-03 Last updated:2024-06-03 Click times:168