The National Taxation Bureau of Taipei, Ministry of Finance, stated that taxpayers who disagree with the tax assessed or the administrative fine imposed by a tax collection authority shall, within the statutory deadline, apply to the original tax collection authority for a recheck, specifying the matters for recheck and the reasons therefor.

The Bureau expressed that, as prescribed in Article 35 of the Tax Collection Act, “A taxpayer who disagrees with the decision set forth in a tax assessment notice may file an application for recheck in the statutory format, stating the reasons for such disagreement and providing supporting evidence. An application for recheck shall be filed within thirty (30) days from the day following the expiration of the period prescribed for payment of the tax. If no tax payable or tax deficiency is stated in the tax assessment notice, the application for recheck shall be filed within thirty (30) days from the day following the taxpayer’s receipt of the tax assessment notice.”

The Bureau provided the following example: Company A understated its operating revenue by NT$1 million in its 2024 profit-seeking enterprise income tax return. After the Bureau discovered the underreported revenue, additional tax was assessed and an administrative fine was imposed. Although Company A disagreed with the assessment and applied for a recheck within 30 days after the expiration of the payment deadline specified in the tax payment slip, it failed to state the reasons for the recheck request in the application, even after the Bureau issued an official notice requesting it to supplement and clarify the matters and reasons for the recheck. As the Bureau had no basis on which to review the case, it rejected the recheck application.

The Bureau reminds taxpayers that, if they disagree with a tax assessment decision, they should file a recheck application within the prescribed time limit, stating the reasons therefor and submitting evidentiary documents, in order to protect their rights and interests.

(Contact: Ms. Wu, Head of Legal Affairs Division; Tel: 02-23113711 ext. 2011)