The National Taxation Bureau of Kaohsiung, Ministry of Finance expresses that citizens who disagree with the tax assessment notice, tax payment slip, or imposition of a fine approved by the tax collection authority that they have received should apply for a recheck within the statutory period. If the aforementioned citizens still refuse to accept the recheck results from the tax collection authority, they should file an administrative appeal and administrative litigation.

The Bureau explains that the recheck process, as specified in Paragraph 1 of Article 35 of the Tax Collection Act, serves as a prerequisite condition for filing an administrative appeal, also known as the preparatory proceeding for an administrative appeal. Taxpayers who disagree with the assessed tax and imposition of a fine should first apply for a recheck. The tax collection authority will then conduct a self-review to evaluate the legality and appropriateness of the imposition. Taxpayers should not initiate an administrative appeal directly.

The statutory period for applying for a recheck remains unchanged at 30 days and should be calculated according to different conditions, as explained in the following: (1) Citizens whose tax assessment notice “specifies” an amount of tax payable or tax to be supplemented should apply for a recheck within 30 days from the day following the payment period deadline, upon receipt of the payment slip. (2) Citizens whose tax assessment notice does not specify an amount of tax payable or tax to be supplemented should apply for a recheck within 30 days from the day following the receipt of the tax assessment notice. (3) If there is an announcement to replace the filing and delivery of the tax assessment notice as prescribed in any taxation law, citizens should apply for a recheck within 30 days from the day following the announcement. The Bureau emphasizes that, if the last day of the recheck application period happens to be public holidays, national holidays or other days of rest, it will be postponed to the next work day. Nevertheless, if the said last day has been adjusted as flexible make-up work days and if the administrative agency still works normally, such postponement shall not be applied.

"The Bureau also reminds citizens that the recheck can be applied by filling out a recheck application form affixed with their signature or seal, and submitting it to the original tax collection authority along with supporting evidence at the counter or via mail. The application may also be applied online by logging into the eTax Portal, Ministry of Finance (the recheck application form affixed with the applicant's signature or seal, and supporting evidence should still be attached and mailed to the tax collection authority in order to complete the application process). In addition, the tax collection authority will reject recheck applications submitted after the statutory period of 30 days, citing non-compliance with the law as the reason. Citizens should therefore pay attention to it to protect their rights and interests. In case of having any questions, citizens may also dial the toll-free service hotline 0800-000-321 for more information or visit the Bureau's website (https://www.ntbk.gov.tw) to make an online inquiry through the national tax smart customer service called "National Tax Assistant".

Provided by: Legal Affairs Division
Contact person: Ms. Shih     telephone number: (07)7256600 ext.7510