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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
Chapter 4【Administrative Remedies】 Article 35
Content:
A taxpayer may, when disagreeing with the decision made in a tax assessment notice, file an application in the statutory format for recheck, stating therein the reasons for disagreement along with evidentiary documents, and in accordance with the following provisions:
1.In the event where an amount of tax payable or tax shortage is stated in the tax assessment notice, an application for recheck shall, after receipt of the Tax Payment Slip, be filed within thirty (30) days from the date of expiration of the period for payment of said tax;
2.In the event where no tax payable or tax shortage is stated in the tax assessment notice, an application for recheck shall be filed within thirty (30) days from the date of receipt of the tax assessment notice; or
3.In the event where the tax collection authorities issued the tax assessment notice to joint owners or by public announcement, an application for recheck shall, after receipt of the Tax Payment Slip, be filed within thirty (30) days from the date of expiration of the period for payment of said tax under subparagraph 3 of article 19.
In the event where a taxpayer or his/her/its agent has failed to apply for recheck within the statutory period due to the occurrence of a natural disaster, incident, or an event of force majeure, the taxpayer or his/her/its agent may, within one month after the extinguishment of the cause of delay, file an application, along with concrete evidence, for reinstatement of original conditions provided; however, no recheck application shall be allowed if the period of delay in applying for recheck exceeds one year.
When filing the application for reinstatement of original conditions pursuant to the preceding Paragraph, the applicant shall simultaneously complete the necessary action(s) which should have been completed during the statutory period for filing the application for recheck. 
After receipt of an application for recheck, the tax collection authorities shall make a decision on the recheck within two months; the commencement date shall be the date the application was received from tax payers. If all joint owners as a whole are collectively regarded as the taxpayer, the tax collection authorities shall make a decision combined with all applications on the recheck within two months; the commencement date shall be the date of the period for application recheck.
In the event that the tax collection authorities fail to make a decision upon the expiry of the period set forth in the preceding Paragraph, the taxpayer may file an administrative appeal without further notice.
Visitor:2  Update:2018-04-19

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