The National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as the NTBT) stated that if the last day of the recheck application period is adjusted to be a makeup workday (originally a non-workday) by announcement, deadline of the said application shall not be extended as government services are available on makeup workday. Hence, an application for that recheck may still be submitted on that day.
In accordance with the provisions of Paragraph 4, Article 48 of the Administrative Procedure Act, if the last day of a period falls on Saturday, Sunday, national holiday or any other holiday, the workday following that day shall take its place. The NTBT expressed that according to the 2020 government calendar announced by the Directorate-General of Personnel Administration, Executive Yuan, there are three Saturdays (i.e., February 15th, June 20th, and September 26th) adjusted to be makeup workdays. If the last day of the recheck application period falls on the aforementioned makeup workdays, the recheck application period shall not be extended. That is, the provisions of Paragraph 4, Article 48 of the Administrative Procedure Act are not applicable as government services are available on makeup workday. Conversely, if the last day falls on a day adjusted to be a non-workday by announcement, the said provisions shall apply, and thus the postpone of recheck application may be permitted according to law. In addition, in terms of the 30-day period for which a recheck can be applied, if there is an adjustment of makeup workday or non-workday within the period “in progress,” the adjusted day shall still be counted.
Based on the provisions of Subparagraph 1, Paragraph 1, Article 35 of the Tax Collection Act, an application for the recheck shall, after receipt of the Tax Payment Slip, be filed within thirty (30) days from the date of expiration of the period for payment of said tax. Take taxpayer A as an example. Taxpayer A receives the Notice of Tax Assessment and Tax Payment Slip due on January 16, 2020. The last day of the recheck application is February 15, 2020 (Saturday) accordingly. In accordance with the said provisions of Article 48 of Administrative Procedure Act, the last day of the recheck application period shall be extended to February 17, 2020 (Monday) unless February 15, 2020 is otherwise adjusted to be a makeup workday by the Directorate-General of Personnel Administration, Executive Yuan. If taxpayer A submits the recheck application as late as February 17 (Monday) under the circumstance that February 15 is announced as a makeup workday, the statutory period of remedy has expired, and thus the application will be dismissed by improper procedures.
The NTBT reminded that whether a non-workday is adjusted to a makeup workday should be subject to the announcement of the Directorate-General of Personnel Administration, Executive Yuan. The public should pay attention to the statutes of limitations for applying for recheck, and submit an application before the deadline to protect the remedy rights.
(Contact: Mr. Shi, Section Head of the First Legal Affairs Division; Tel: 886-2-23113711 ext 1883)