The period for collection of a specific tax shall be five (5) years commencing from the date following the expiration date of the period for payment of said tax. Any tax which is collectable but has not been collected during the period for tax collection shall no longer be collectable, except that the tax for which a request for compulsory execution has been forwarded to Administrative Enforcement Agency, or a declaration for participation in distribution has been filed with the court in accordance with the provisions of the Compulsory Execution Act, or a claim has been filed in accordance with the Bankruptcy Act and is pending.
With regard to the taxes collectable under Article 10, 25, 26 or 27, the period for tax collection set forth in the preceding Paragraph shall commence from the date following the expiration date of the altered period for tax payment.
Where the forwarding of a request for compulsory execution is held in abeyance under Article 39 hereof or the collection of tax is suspended under other acts, the duration of such temporary deferral or suspension of execution of taxation shall be excluded or deducted from the period for tax collection as provided in Paragraph 1.
Any uncollected tax which has been forwarded to Administrative Enforcement Agency for compulsory execution shall be effective for 5 years commencing from the date following the expiration date of the period for tax collection. The period of execution, starting on a date with the five-year period, may remain effective for a period of five more years after the end of the five-year period. In the case that at the end of the said ten years(five plus five) that the compulsory execution has not yet been concluded, such order will no longer be effective.
Where a case has been forwarded to the Administrative Enforcement Agency for compulsory execution before the amendment on 5th March 2007, but has not yet been concluded, it cannot remain open for more than five years commencing from the date of this amendment. However, should a taxpayer fail to pay off an amount of tax of NT$10,000,000 or more by the end of 4th March 2017 or should any one of the following circumstances occur during the period of execution, the case may still remain open until the end of 4th March 2022:
1.Where a taxpayer fails to make a payment on a tax due over the amount of NT$500,000 by the end of 4th March 2012.
2.Where a confirmed verdict of arrest detention has been issued to a taxpayer by the court through the petition of Administrative Enforcement Agency before 4th March 2012 in accordance with Article 17 of the Administrative Enforcement Act.
Should the circumstance specified in the original Paragraph 5-1 of this Article occur prior to the enforcement of articles of this Act that were amended on 30th December 2016, and should the amount of tax due after the amendment and enforcement of said articles have been less than NT$10,000,000 by the end of 4th March 2017, the tax shall no longer be collectable from 5th March 2017.