Q：
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The partnership organization has gone through the cancellation registration. Before the liquidation is completed, in what name should the owed tax be punished?
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A：
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Although the partnership organization has been deregistered, it still exists before the liquidation is completed according to the legal procedures, and the tax owed by it shall be punished in the name of the original partnership entity.
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Q：
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After the sole proprietorship has gone through the liquidation declaration, if it is found to have violated the rules and regulations, will it be punished?
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A：
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According to the difference between a sole proprietorship and a company, it will be extinguished after the legal liquidation is completed. Therefore, although the sole proprietorship has gone through the profit-seeking business decision and liquidation declaration, it still has to be punished for its violations.
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Q：
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The liquidator should be obliged to pay the second time. When the tax agency transfers the enforcement, should it obtain a separate enforcement name?
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A：
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The liquidator violates the provisions of Article 13, Paragraph 1 of the Tax Collection Law to pay taxes. According to the same provisions of Paragraph 2 of the same law, the liquidator should be obliged to pay the unpaid taxes, because the second paragraph has no effect. The regulations that are directly transferred to the Administrative Enforcement Branch of the Administrative Enforcement Department of the Ministry of Justice for compulsory enforcement, when the tax collection agency transfers enforcement due to the liquidator’s violation of the regulations, it shall obtain a separate enforcement name, that is, in the name of the liquidator, and issue a separate bill (should be set another payment limit date), notify the liquidator to pay.
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Q：
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If the taxpayer dies, can the owed tax be written off?
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A：
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Whether the taxpayer has property available for enforcement can be divided into the following two situations:
（1）
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If the taxpayer dies, his heir abandons the inheritance, and the estate administrator shall clean up the estate according to the law. The unpaid part of the tax owed can be written off if it participates in the distribution.
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（2）
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In the event of the death of the tax owed person, if the successive heirs (including the spouse) have abandoned the inheritance in accordance with the law, and the tax owed person has no property to execute, the overdue taxes can be cancelled.
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Q：
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When a profit-seeking enterprise is eliminated due to a merger, what should be the tax payable or the penalty for violation of regulations before the merger?
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A：
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Pursuant to Articles 15 and 49 of the Tax Collection Act, when a profit-seeking enterprise disappears due to merger, the tax payable and fines for violation of regulations before the merger shall be borne by the profit-seeking enterprise that survives or is established after the merger. In addition, the collection authority may impose fines on the profit-seeking enterprises that are eliminated due to the merger and may impose penalties in the name of the surviving company after the merger.
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FAQ
