The National Taxation Bureau of Taipei, Ministry of Finance states that in view of the complexity of the taxation laws and regulations, in order to ensure that the taxation party and tax-paying party have equal status, the taxing authority shall, in accordance with the provisions of Article 20 of the Taxpayer Rights Protection Act, assign designated persons as the taxpayer rights protection ombudsmen to provide the following assistance to taxpayers: communication and coordination regarding tax disputes, complaints or petitions for infringement of rights and interests, and consultation and assistance for administrative remedies.
The Bureau explains that the Bureau currently has 1 chief taxpayer rights protection ombudsman and 17 taxpayer rights protection ombudsmen deployed at the Bureau’s head office, branches, and offices. A tax-payer can apply for assistance in writing or verbally, or appoint an agent with a letter of attorney to apply on his/her behalf. After accepting the application, the taxpayer rights protection ombudsman will uphold the spirit of taxpayer rights protection and service to provide the taxpayer with appropriate assistance.
The Bureau elaborates by the example that Mr. A runs a street food stand, and is a business entity subject to the business tax assessed by the tax authority. As the Public Works Department, Taipei City Government has undertaken road widening public works in the lane/ally where the stand is located since February 2020, traffic control during the construction period makes pedestrian access inconvenient, greatly affecting Mr. A’s business revenue, so Mr. A applies for assistance to the taxpayer rights protection ombudsman. After the taxpayer rights protection ombudsman is aware of the situation, in consideration that the construction takes place after the original tax assessment, it is recommended that the responsible unit reconsiders the actual business situation and makes appropriate adjustments immediately. After the responsible unit’s on-site investigation, it believes that the scenario of sparse customers and decrease in the sales of the street food stand is true, so Mr. A’s monthly assessed sales from the construction date to the actual completion date are reduced. In separate letters, it also notifies other business entities subject to the business tax assessed by the tax authority that registered in the same lane or ally to reduce their assessed sales during the construction period, in order to protect their rights.
The Bureau states that the establishment of taxpayer rights protection ombudsmen and the application materials are announced in the section of taxpayers’ rights protection on the Bureau’s website, and taxpayers can visit the section for inquiries and reference! The Bureau will continue to advocate in the future in order to make the public better understand the relevant measures and content of the Taxpayer Rights Protection Act, and provide more friendly and convenient services and resources for taxpayer rights protection!
(Contact person: Section Head Shi of the First Legal Affairs Division; Tel. 2311-3711 ext. 1883)