Q：
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What is the coverage of Tax Collection Act?
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A：
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The term "taxes" as used under this Act shall refer to all the taxes leviable by the state government, special municipality, county (city) and rural (urban township and township-level city) governments, exclusive of customs duties.
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Q：
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Is there the priority of compensation for taxes?
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A：
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Th imposition of taxes is prior to the simple contract creditor. The collection of land value added tax, land value tax, housing tax, and the business tax levied on the auction or sale of goods executed by the courts and the Administrative Enforcement Branch of the Administrative Enforcement Department of the Ministry of Justice shall take precedence over all creditor’s rights and mortgages.
For the land, houses and goods that have been auctioned or handed over to the creditors by the court or the administrative enforcement sub-office, the enforcement court or the administrative enforcement sub-office shall notify the local competent tax collection authority of the auctioned or accepted price within five days of the auction or acceptance. Land value added tax, land value tax, house tax and business tax shall be assessed and collected in accordance with the law and shall be withheld by the enforcement court or the administrative enforcement branch.
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Q：
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When a taxpayer declares bankruptcy, can its taxable contributions be paid first?
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A：
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When a taxpayer declares bankruptcy, a bankruptcy consortium shall be established. After the bankruptcy consortium is established, its taxable contributions shall be the expenses of the consortium. The expenses of the consortium shall precede the bankruptcy claims and shall be repaid by the bankrupt consortium at any time; the taxable contributions shall be paid before the bankruptcy declaration The bankruptcy creditor's rights shall be distributed with other bankruptcy creditor's rights by the bankruptcy administrator in accordance with the provisions of the Bankruptcy Law, unless the law stipulates priority of payment.
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Q：
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When a taxpayer declares bankruptcy, can its taxable contributions be paid first?
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A：
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When a taxpayer declares bankruptcy, a bankruptcy consortium shall be established. After the bankruptcy consortium is established, its taxable contributions shall be the expenses of the consortium. The expenses of the consortium shall precede the bankruptcy claims and shall be repaid by the bankrupt consortium at any time; the taxable contributions shall be paid before the bankruptcy declaration The bankruptcy creditor's rights shall be distributed with other bankruptcy creditor's rights by the bankruptcy administrator in accordance with the provisions of the Bankruptcy Law, unless the law stipulates priority of payment.
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Q：
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The company is declared bankrupt, can the tax owed continue to be enforced? Can the collateral provided by the third party exercise the pledge?
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A：
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（1）
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The tax collection agency has transferred the tax debt to the administrative executive. If the tax delinquent is declared bankrupt by the court, the relevant enforcement procedures shall be referred to the Secretary-General of the Judicial Yuan on August 2, 1988. Letter No. 12024, it seems that the Administrative Enforcement Branch of the Administrative Enforcement Administration of the Ministry of Justice should stop the enforcement according to its powers.
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（2）
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In the course of bankruptcy proceedings, if a third party provides a guarantee, although the tax owed has been declared as a bankruptcy creditor's right, it should not prevent the tax collection agency from exercising the pledge of the collateral.
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FAQ
