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法律與法規命令

Tax Act:
Tax Collection Act
Section 5【Refund of Taxes】 Article 28
Content:
In the event that a taxpayer has made overpayment of any tax as a result of mis-application of tax law or mis-calculation by him or herself, an application for refund of such overpaid tax supported by substantial documentation may be filed within five years from the date of payment thereof. Application for refund of such overpaid tax shall be denied if it is filed after the said five-year period.
In the event that a taxpayer has made overpayment of any tax as a result of mis-application of tax law or mis-calculation by the tax collection authorities or other mistakes that can be attributed to relevant government agencies, the tax collection authorities shall refund the overpaid tax within two years from the date the mistake was found out, and the period of refundable overpayment of tax is not restricted to within five years from such date.
In the event that the overpayment of tax in the preceding Paragraph 1 or Paragraph 2 was made by the taxpayer in cash, the tax collection authorities shall, based on the fixed interest rate for a one-year term time deposit of the postal savings, calculate daily interest for such amount of overpaid tax starting from the date the overpaid amount was made till the documentation required by the internal procedures of the tax collection authorities for the refund of overpayment of tax is completed and such interest shall be added to the amount of the refund.
In the event that the overpayment of tax in Paragraph 2 was made before this Article was amended and became effective, the amended regulation shall apply.
In the event that the preceding mistakes were already known to the tax collection authorities before this Article was amended and became effective, the two-year period for refund of overpayment of tax shall commence from the date this Article was amended and became effective.
Visitor:2  Update:2018-04-19

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