Constructive Notice from Revenue Service Office-Company Formation_Trademark Registration_Tax Service - Hong Kong CPA

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Taxation - Taiwan

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Constructive Notice from Revenue Service Office

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Q：

How should a taxpayer apply for correction if he finds that there are records, errors or duplications in the payment notice? Do I need to pay tax first?

A：

If the taxpayer finds that there are records, errors or repetitions in the payment notice, he or she may fill in the application form and attach the original payment notice within the prescribed payment period, and check with the branch of the IRS, tax collection office or service office under its jurisdiction. For corrections, there is no need to pay taxes first. After checking the results, the taxation authority shall reply as soon as possible before the deadline for payment if it believes that the content contained therein is correct, and return the payment notice to ask the taxpayer to pay within the time limit. For those who respond after the expiration of the date, even if there is no error in the investigation result, the payment period should be revised, and the taxpayer should be notified to pay as soon as possible.

Q：

When the taxpayer refuses to accept the tax collection documents or the whereabouts are unknown, what are the delivery methods for the tax collection agency?

A：

Restore service and deposit service: When the person who should be served or his cohabitant, employee, or mail recipient refuses to receive the document without justifiable reasons, he may leave the document at the place where it should be served, and consider it served. If the lien cannot be served, it may be changed to serve by deposit, that is, the local self-government or police agency of the place where the document is served, and make two copies of the notice of service, one affixed to the residence, office, business office or other place of the person to be served. The first copy of the employment premises, and the other copy shall be handed over by the neighbors or placed in the mailbox or other suitable place of the service premises for service. In the case of the preceding paragraph, if the postal service is to be served by the postal service, the document may be deposited with the postal service at the place of service.
Public service: the place of service should be unknown, and the administrative agency should keep the documents to be served and paste an announcement on the administrative agency’s bulletin board to inform the person who should be served can pick it up at any time; Published in the government gazette or newsprint. The public announcement starts from the date of the announcement. If it is published in the government gazette or newsprint, it will take effect after 20 days from the date of the last publication; if it is served by public notice in a foreign country or overseas, it will take effect after 60 days.

Q：

In addition to posting the announcement on the bulletin board of the administrative agency, is it necessary to publish the government gazette or newsprint for the tax collection documents served by public notice?

A：

In order to take into account, the rights and interests of the person to be served and avoid disputes over the delivery of documents between the tax collector and the tax collector, if the tax collection document is served by public notice, the tax collector shall, except in accordance with the provisions of the first paragraph of Article 80 and Article 82 of the Administrative Procedure Law, be served by the tax collector. The tax collection authority shall keep the documents served and paste a notice on the bulletin board of the tax collection authority to inform the person who should be served at any time to obtain and make a copy of the public service certificate.

Q：

After the death of the chairman of the limited company, if a new chairman is not elected, the company will go out of business and move out of business without authorization. How should the tax or penalty payment letter be served?

A：

This question is divided into 5 points and explained as follows:

（1）	According to Article 108, Paragraph 1 of the Company Act, there are several directors, but if no one is designated as the chairman of the board of directors in the articles of association, all directors have the authority to represent the company. After the death of the chairman of the limited company, if a new chairman is not elected, it may be deemed that the situation of not electing a chairman has been restored, and other directors may be the representatives of the company in accordance with the provisions of the above-mentioned regulations, and a tax collection document will be served on them.
（2）	If there is a manager, it may also be served in accordance with the provisions of Article 19 of the Tax Collection Act.
（3）	If the whereabouts of the directors and managers are unknown, they can be served by public notice if they are still unaccounted for by the household registration authority.
（4）	When there is no director or manager, the legal department may apply to the court for the appointment of a temporary administrator to serve it in accordance with the provisions of Article 183 of the Non-litigation Law with reference to the Legal Department's January 26, 1978 Letter No. 1714.
（5）	If the company has been out of business for more than 6 months, the tax collection authority may request to dissolve the company and conduct liquidation in accordance with Article 10 of the Company Law as an interested party, and the liquidator is the applicant for tax collection documents. recipient.

Q：

The place where the tax payment notice should be served is the "non-address delivery area" (such as remote mountainous areas) and the mail has not been collected within the time limit and deposited at the postal office. Can the effect of deposit service be applied?

A：

The place to be served is the "non-addressed delivery area" (such as remote mountainous areas), delivered by the postal personnel in accordance with Article 3 of the "Implementation Measures for Service of Litigation Documents by Postal Organizations", and the overdue mails should be deposited at the postal organization3 For months, because the "non-address delivery area" is not within the scope of the place to be served as stipulated in Article 72 of the Administrative Procedure Law, the stipulations in Article 74 of the Administrative Procedure Law have not yet been applied, resulting in the effect of deposit service.

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