The National Taxation Bureau of the Northern Area, Ministry of Finance stated that, in order to effectively collect taxes, if a taxpayer fails to pay the assessed supplementary taxes and there are signs of concealing or transferring assets or evading tax enforcement, the tax collection authority may, pursuant to Paragraph 1, Article 24 of the Tax Collection Act, petition the court to impose a provisional seizure on the taxpayer’s property. After the case is referred for compulsory enforcement, if the branch of the Administrative Enforcement Agency determines that the circumstances meet the requirements for detention, it may, in accordance with Article 17 of the Administrative Enforcement Act, apply to the court for such detention.

The Bureau provides the following example: Within the Bureau’s jurisdiction, Mr. A sold in-game currency online without applying for business registration as required, and underreported his sales revenue. He was assessed additional business tax and fines totaling over NT$4 million. After the Bureau began its investigation, Mr. A transferred ownership of his real estate to his mother and registered his vehicle under another person’s name—acts indicating concealment and transfer of assets to evade tax enforcement. The Bureau immediately applied to the court for a provisional seizure, which was granted, and then referred the case to the branch of the Administrative Enforcement Agency for execution. Based on Mr. A’s asset-stripping behavior and the unclear flow of multiple large withdrawals from online platforms, the administrative enforcement officer determined that the requirements for detention were met, applied to the court accordingly, and received approval for detention.

The Bureau stressed that for taxpayers who deliberately strip assets, conceal property, register assets in trust under third parties, or create fictitious claims to participate in distribution in order to evade tax enforcement, the Bureau actively monitors property changes and, when appropriate, applies for provisional seizures, provisional injunctions, and civil actions in accordance with the law. It also works closely with the Administrative Enforcement Agency of the Ministry of Justice, to recover tax arrears, safeguard the state's tax claims, and uphold tax justice with persistence and determination. The Bureau urges taxpayers to declare and pay taxes in accordance with the law and not to harbor any illusions about concealing or disposing of assets subject to compulsory enforcement. Those subjected to arrest and detention will lose their personal freedom, resulting in significant personal loss.

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