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〝The Taxpayer Rights Protection Act〞Protects Taxpayers’Rights

Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance expressed that the Taxpayer Rights Protection Act (hereinafter "this Act")  is classified as special law. In the event of a taxpayer's rights protection, the special provisions of this Act shall be followed preferentially. There are several important points of this Act: 1. the expense to basic living shall not be taxed 2. it will strengthen due process of law 3. it will seek a fair and reasonable tax 4. it will set up a taxpayer rights protection organization, and 5. it will strengthen the taxpayers' administrative relief function.

The Taichung Branch explained that this Act makes it mandatory to appoint taxpayer rights protection ombudsmen (hereinafter "ombudsmen") among its tax collection authorities. In the event of a problem with the taxpayer’s rights protection happening to a taxpayer, the taxpayer can find the ombudsmen of the National Taxation Bureau district. Ombudsmen shall deal with the following:
1. The assistance to taxpayers to communicate and coordinate tax disputes.
2. The acceptance of complaints or petitions of taxpayers, and suggestion for improvement.
3. When taxpayers seek remedy in accordance with laws, ombudsmen shall provide essential consultation and assistance.

The Taichung Branch would like to remind taxpayers who want to understand more information about this Act, that they can browse the NTBCA website (https://www.ntbca.gov.tw) to search for "Taxpayer Rights Protection Zone" or dial the free service hotline 0800-000-321.

Contact Person: Taichung Branch Services Section Ms. Hong
Telephone: 04-22588181 Ext. 505.

Issued:National Taxation Bureau of Central Area Release date:2023-05-31 Last updated:2023-05-30 Click times:196