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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 25
Content:
Under any of the following circumstances, the tax collection authorities may collect any tax leviable under the act prior to the statutory date of taxation of such tax, except in the case where the taxpayer has furnished property equivalent to the tax payable as security:
1.Where there is an indication that the taxpayer is apparently intending to conceal or transfer his/her/its property or to evade tax;
2.Where the taxpayer applies for an exit permit prior to the statutory commencement date of collection of such tax; or 
3.Where early tax collection is applied for by the taxpayer for any other specific reason.
Any tax which is collectible by law but has not been collected before the taxpayer concerned is declared bankrupt or is ordered by a court ruling to proceed with company reorganization shall be deemed a due obligatory claim against the bankrupt or a due claim in the company reorganization upon the announcement of bankruptcy or rendition of the ruling for company reorganization.
 Update:2018-04-19

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