The National Taxation Bureau of the Northern Area（NTBNA）, Ministry of Finance has stated that if tax authorities discover signs of a taxpayer concealing or transferring assets to evade tax enforcement, they may request the court to impose provisional attachment of the taxpayer’s property according to Subparagraph 2, Paragraph 1, Article 24 of the Tax Collection Act. This measure ensures that taxes can be collected smoothly.

The Bureau provides the following example: Mr. A, operating without tax registration from 2019 to 2022, sold shoes and apparel through the Shopee platform. He underreported sales by over NT$36.29 million, leading to an additional tax assessment of over NT$1.65 million by the Bureau. The Bureau found that Mr. A withdrew all cash immediately after receiving payments and, apart from a vehicle and seven investments, had no deposits or assets reasonably corresponding to the sales amount. The unexplained flow of funds indicated asset transfer to avoid tax enforcement. To secure the tax claim, the Bureau promptly requested the court for provisional attachment, which was granted. The case was then sent to the Branch of the Administrative Enforcement Agency of the Ministry of Justice, which issued enforcement orders on Mr. A’s bank accounts and investments. Realizing the severe impact on his online sales and business activities, Mr. A contacted the Bureau and paid the tax owed.

The Bureau advises taxpayers not to try to get away with avoiding tax obligations by intentionally hiding or transferring assets, as this could result in property being provisionally attached, thereby affecting your financial activities. For further clarification, taxpayers are encouraged to use the toll-free service number 0800-000321 for detailed consultation.

〔Contact Person: Ms. Wang, Head, Collection and Information Management Division. Tel:（03）3396789, Ext. 1180〕