To protect taxpayer rights and enhance public convenience, the National Taxation Bureau of the Sourthern Area (the Bureau), Ministry of Finance, has appointed taxpayer ombudsmen at its headquarters and all subordinate branches and offices. Taxpayers facing tax disputes can seek assistance from a nearby taxpayer ombudsman.

Recently, the Bureau handled a case involving the protection of a taxpayer’s rights. Company A was found, after investigation, to have failed to issue uniform invoices in accordance with regulations and to have underreported its sales revenue. In addition to being assessed for back taxes, Company A was also imposed a business tax penalty exceeding NT$100,000. The responsible person of Company A sought assistance from a taxpayer ombudsman, claiming that the business had just started and, upon a friend’s introduction, had imported a batch of frozen food for sale. However, sales were poor, and the unsold expired products could no longer be sold and were therefore discarded. As a result, Company A stated that it was truly unable to afford payment of the penalty.

After reviewing the case, the taxpayer ombudsman determined that although the reasons for the penalty assessment and the legal basis were correct, efforts could still be made to find a solution for Company A. Upon carefully analyzing the company’s filing information, the taxpayer ombudsman discovered that not all input tax paid on imports had been declared and deducted. The taxpayer ombudsman therefore suggested that Company A file a supplementary declaration of the input tax as tax credit carried forward and apply to offset the penalty with the carried-forward tax credit. This approach helped reduce the pressure of a cash payment and successfully resolved Company A’s difficulty in paying the penalty.

The Bureau noted that since the implementation of taxpayer ombudsmen system, many tax disputes have indeed been resolved through their mediation, earning positive feedback and satisfaction from the public. To further strengthen taxpayer services, the Bureau’s official website features a “Taxpayer Rights Protection Zone,” which provides the names and contact information of taxpayer ombudsmen at various offices for public inquiry by phone or in writing, as well as links for online applications. Through diversified channels, the Bureau facilitates public access to information and services, while its taxpayer ombudsmen remain committed to providing assistance and safeguarding taxpayer rights.    

    
Press Release Contact: Ms. Lin
Legal Affairs Division
TEL: 06-2223111 ext.8126