FAQCollateral of Insufficient Tax Payment in Tax Collection Act
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Q： |
If the real estate in Taiwan has been set up with a mortgage, can it still provide a tax payment guarantee? |
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The taxpayer applies for the real estate owned by him or a third party as a guarantee for the tax payable. If it is found that the real estate is subject to the provisions of Article 11-1, Paragraph 1, Subparagraph 5 of the Tax Collection Act, it is easy to change in value, and there is no In case of disputes over property rights, but the real estate has already been established with a mortgage, if in accordance with the provisions of Article 6 of the Tax Collection Law, the order of tax payment shall take precedence over the mortgage or, although not prior to the mortgage, its value shall be deducted from the amount guaranteed by the mortgage. After the amount of the creditor's rights, any guarantee that the balance is sufficient to cover the tax payable shall be accepted.
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Can the road land that has been included in the expropriation compensation plan in Taiwan be used as a tax debt guarantee? |
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A： |
According to Article 11-1, Subparagraph 1, Subparagraph 5 of the Tax Collection Act, other properties that are approved by the Ministry of Finance, are easy to change in price and keep, and have no property rights disputes can be used as guarantees for tax arrears. The collateral can be disposed of and realized in a short period of time and converted into cash to be released to the public treasury for government use. Therefore, the taxpayer applies for the land that has no property rights disputes and the land is the "road" as the collateral for tax debt. If the road land has been included in the expropriation compensation plan by the local county and city government, and the local county and city government has paid for the expropriation. A budget that has been prepared and approved by the local county and city council can be used as a guarantee for tax arrears. |
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Can the Taiwan cemetery use right be used as a security for payment? |
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There is currently no clear objective evaluation method for the market price of cemeteries (including towers) for reference, and the market demand is not easy to grasp, and it is not easy to realize it, so it cannot be used as a tax guarantee. |
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What are the requirements for Taiwan estate taxpayers to apply for the suspension of execution and the lifting of exit restrictions with the estate as a guarantee? |
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For estate tax cases, if the taxpayer uses the subject matter in the estate as a guarantee to apply for a suspension of enforcement and issues a certificate of consent to transfer and lifts the exit restriction, the guarantee should comply with the provisions of Article 11-1 of the Tax Collection Act. Its valuation should be handled in accordance with the above-mentioned laws and related regulations. For example, the taxpayer uses the reserved public facilities in the inheritance of the deceased as a guarantee and applies for the suspension of the compulsory execution of the issuance of the certificate of consent to transfer and the lifting of the restriction on leaving the country. If the land has been included in the expropriation and compensation plan by the local county and city government and meets the requirements of easy price change, it shall be accepted. Those who meet the provisions of Article 30, Paragraph 4 of the Inheritance and Gift Tax Act regarding the payment in kind can still be processed in accordance with this article, and after the payment in kind is completed, the restriction on exiting the country will be lifted and a certificate of payment of estate tax will be issued. |
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Taiwan's profit-seeking enterprises have violated regulations and tax evasion without notifying the tax collection agency to declare their claims, that is, they have filed a petition with the court for liquidation to be completed. What should be done in the future? |
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Regarding the tax evasion of profit-seeking enterprises, but failing to notify the tax collection agency to declare its claims during the liquidation procedure, that is, to apply to the court for the completion of the liquidation, resulting in the unpaid tax and fines that should be levied, the tax collection agency may apply to the court for this With regard to the supervisory power of the legal person, order the liquidator to re-list tax debts into liquidation. If the liquidator fails to comply with the court order, the court may impose a fine on the liquidator in accordance with Article 43 of the Civil Act and may impose a fine on the liquidator in accordance with Article 39 of the Civil Act. It is stipulated that he should be dismissed, and another liquidator should be selected for liquidation in accordance with Article 38 of the same law. |
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