進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Tax Collection Act
Chapter 5【Compulsory Execution】 Article 39
Content:
Any taxpayer who fails to pay the tax due within thirty (30) days after the expiration of the statutory period for payment of such tax shall be referred to compulsory execution by the tax collection authorities , unless said taxpayer has filed an application for recheck pursuant to the provisions set out in Article 35 hereof.
Unless under any of the following circumstances, a case requiring compulsory execution of payment of tax due and being held in abeyance pursuant to the preceding Paragraph shall be referred to compulsory execution by the tax collection authorities:
1.Where the taxpayer has paid one-half (1/2) of the amount of tax payable determined in a recheck decision and filed an administrative appeal in due course; or
2.Where the taxpayer has difficulties in paying one-half (1/2) of the amount of tax payable as prescribed under the preceding Paragraph and has furnished an equivalent collateral as security upon the approval of the tax collection authorities; or
3. Where the taxpayer has difficulties in paying one-half (1/2) of the amount of tax payable and has furnished an equivalent collateral as security as prescribed under the preceding Paragraph, according to Paragraph 1 of Article 24,the tax collection authorities have notified 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 tax payable determined in a recheck decision the outstanding tax payable.
In cases where there were tax payable determined in a recheck decision , prior to the amendment and enforcement of this Article on May 14, 2013, 
and the taxpayer has not paid one-half (1/2) of the amount of tax payable or has not furnished an equivalent collateral as security as prescribed under the preceding Paragraph, and the tax collection authorities have not yet referred to compulsory execution, the provisions after the amendment shall apply.
 Update:2018-04-19

Back Home TOP
:::
列印
置頂