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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Tax Collection Act
Article 24
Content:
Where a taxpayer fails to make a due taxpayment, the tax collection authorities may notify the government authorities concerned to prohibit said taxpayer from transferring or creating other rights over the property of the taxpayer at a value equivalent to the amount of the outstanding tax payable, and may, if the taxpayer is a profit-seeking enterprise, notify the competent authorities to prohibit said taxpayer from reducing its capital or applying for the cancellation of its registration.
In the event of any indication that the taxpayer failing to make the due tax payment as described in the preceding Paragraph intends to conceal or transfer his/her/its property or to evade tax, the tax collection authorities may, without furnishing any security, apply with the court for a provisional seizure of his/her/its property, except in the case where the taxpayer has furnished property equivalent to the tax payable as security.
Any individual residing in the Republic of China or any profit-seeking enterprise operating within the territory of the Republic of China, which fails to pay tax in due date, the single account of tax due or the combined account of tax due plus fine, if over the amount of NT$1,000,000 for the individual or over the amount of NT$2,000,000 for the profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for the individual, and the amount is over NT$3,000,000 for the profit-seeking enterprise, the Ministry of Finance may request the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China. If the taxpayer is a profit-seeking enterprise, the responsible person thereof may be restricted from exiting the Republic of China. However, in the event that the taxpayer has furnished property equivalent to the tax payable as security, such restriction shall be lifted.
When the Ministry of Finance requests the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China, it shall also simultaneously notice, the said taxpayer in writing the reasons with remarks for the procedures for administrative remedies and delivers the notice as prescribed by law.
If the tax collection authorities fail to carry out the preceding Paragraph 1 or Paragraph 2, the Ministry of Finance may not request the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China in accordance with Paragraph 3.
The period of restriction from exiting the Republic of China by the Ministry of the Interior National Immigration Agency shall not be over five years from the date of enforcement.
The taxpayer or the responsible person of an enterprise, if falls under any of the falling conditions, the Ministry of Finance may request the Ministry of the Interior National Immigration Agency to lift such restriction:
1.Restriction from exiting the Republic of China has already over the period provided in the preceding paragraph.
2.The taxpayer has paid the tax due and fine, or has furnished property equivalent to the tax payable as security to the tax collection authorities.
3.The administrative remedy and penalty procedures were concluded, and the combined amount of the tax due and fine is under standard provid in paragraph 3.
4.The company which owes the tax has been dissolved and settled by law, and has no remaining assets to pay for tax and fine.
5.The tax due by the taxpayer has been allocated in accordance with settlement or bankruptcy procedure of the Bankrupt Law.
Visitor:2  Update:2019-03-04

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