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❖ Administrative Remedy

Answer: 
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.

Answer: 
If the taxpayer's recheck application was filed after the expiration of the specified period in Article 35 of the Tax Collecting Act, the tax collecting authority shall accept the recheck application in accordance with the regulations, and shall not reply directly with「case not entertained」. However, due to the fact that the taxpayer fails to apply for a recheck within the peremptory period, the decision to dismiss the recheck shall be made because of the improper filing procedure.

 

Last updated:2021-03-31