Q：
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Is it possible to refund the amount of overpayment or duplicated payment of tax for taxpayers of income tax for profit-seeking enterprises?
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A：
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This question can be divided into 2 aspects:
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In the condition of the taxpayer of profit-seeking enterprise which overpaid amount of taxes incurred from application of the incorrect ordinances or computation by themselves, the physical evidence shall be submitted for refund within 5 years from the date of payment, or the application is not allowed to be submitted over the prescribed period of 5 years.
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In the condition that the taxpayer of profit-seeking enterprise which overpaid amount of taxes incurred from application of the incorrect ordinances or computation by the revenue service office, the amount of overpaid taxes shall be refunded to the taxpayers after understanding of such fact and finding out the reason by the revenue service office within 2 years regardless of the prescribed period within 5 years.
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Q：
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How to deal with the situation that the notification letter or verification letter issued by Taiwan revenue service office is incorrect for taxpayers of profit-seeking enterprises?
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A：
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In the condition that the repetitiveness, content, or computation on notification letter or verification letter issued by Taiwan revenue service office is incorrect, the application of correction shall be proceeded as the following prescribed regulations:
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In accordance with the amount of tax payable or the amount of tax to be levied according to the notification of the approved tax amount, it shall apply to the tax collection authority for verification and correction within the payment period.
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If there is no tax payable or tax payable according to the notice on the assessed tax amount, the applicant shall apply to the tax collection authority for verification and correction within 10 days after the notice on the assessed tax amount is served.
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Q：
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If a taxpayer in Taiwan is dissatisfied with a case of profit-seeking income tax approved by the tax collection authority, how should he appeal?
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A：
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If a taxpayer is dissatisfied with a profit-seeking enterprise income tax case approved by the tax collection authority, he should state the reasons, together with the supporting documents, and apply for a re-examination in accordance with the following provisions:
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If the taxable amount or the amount of tax to be levied is recorded on the notice of tax assessment of profit-seeking enterprise income tax, the taxpayer shall apply for a re-examination within 30 days from the day following the expiration of the payment period after the payment letter is served.
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If there is no tax payable or tax payable as stated in the notice on the approved tax amount of the profit-seeking enterprise income tax, it shall apply for a re-examination within 30 days after the notice on the approved tax amount is served.
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If the taxpayer or its agent, due to natural disasters or other force majeure reasons, applies for the review period late, within 1 month after the cause disappears, can provide specific proof, and at the same time make a supplementary application for the review period. However, those who have applied for reexamination late for more than one year shall not apply.
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If the tax collector fails to make a decision on review within 2 months after receiving the application for review, the taxpayer may file a petition.
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If the taxpayer is still dissatisfied with the review decision of the tax collection authority, he may file a petition and an administrative lawsuit in accordance with the law.
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Q：
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What kind of preservation measures will the tax collection agency take when the taxpayer of Taiwan's profit-making enterprise is in arrears with the tax payable?
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A：
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This question is explained in 3 points:
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When the taxpayer fails to pay the tax due, the collection authority may notify the relevant authorities to prohibit the transfer or creation of other rights within the scope of the taxpayer's property equivalent to the amount of the tax payable. If the taxpayer is a for-profit enterprise, it may notify the competent authority to restrict its registration of capital reduction or cancellation.
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For taxpayers who owe their taxes and show signs of concealing or transferring property or evading the enforcement of taxes, the tax collection authority may apply to the court for false seizure of their property.
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When the taxpayer owes a certain amount of tax, and it is necessary to restrict the taxpayer or the person in charge of the tax arrears from leaving the country, the tax collection agency shall report to the Ministry of Finance and request the Immigration Bureau of the Ministry of the Interior to limit the amount of the debtor. The taxpayer or the person in charge of the tax-paying profit-making enterprise leaves the country. However, if the taxpayer has provided an equivalent guarantee, the exit restriction can be lifted.
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Q：
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What types of income tax refund methods are there for profit-making enterprises?
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A：
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Use the deposit account to transfer the tax refund directly
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Send a tax refund check.
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FAQ
