The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance says that for the tax arrears referred to compulsory execution, if the tax defaulter has a monetary claim against a third party, the branch of the Administrative Enforcement Agency, Ministry of Justice can issue an execution decree to the third party to prohibit the tax defaulter from collecting it or making other dispositions and prohibit that third party from repaying the tax defaulter. Article 119 of the Compulsory Enforcement Act shall apply mutatis mutandis according to Article 26 of the Administrative Execution Act that where the third party repudiates the existence of the tax defaulter’s claim or of the other rights, disputes the claim amount, or claims other causes that may prevent the tax defaulter’s request, he/she shall, within 10 days after receiving the enforcement court’s order, submit a written brief to petition for the objection. If the third party fails to petition for the objection within the time limit mentioned above and fails to pay the money to the tax collection authority or the branch of the Administrative Enforcement Agency, Ministry of Justice in accordance with the execution decree, the branch of the Administrative Enforcement Agency, Ministry of Justice may, upon the tax collection authority’s petition, carry out a compulsory enforcement directly against the third party.
       NTBNA would like to especially emphasize that, in order to maintain tax equity, it will continue to investigate the property status of tax defaulters. If NTBNA finds out that tax defaulters have any claim against the third party, it will actively cooperate with the branch of the Administrative Enforcement Agency, Ministry of Justice and carry out the compulsory enforcement procedure to successfully collect the tax unpaid belonging to the state. Tax defaulters should not try to defraud the system, otherwise their own rights may be affected. If you have further questions, please dial the toll-free service number 0800-000321 for inquiries and NTBNA will give you a dedicated service.