FAQDelivered Subject of Constructive Notice
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Q： |
What are the regulations on the recipients of various documents issued by the relevant tax collection agencies in Taiwan? |
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A： |
The various documents issued by the tax collection authority for tax collection may be deemed to have been served on the taxpayer's agent, representative, manager or administrator, except for the taxpayer himself; Those who are in the military service may be served on their parents or spouses; those without parents or spouses may entrust service units to serve on their behalf.
If the taxpayers are all the co-owners, the payment notice may be served on only one of them; the tax collection authority shall issue a separate notice of tax assessment and specify the person to whom the payment notice is served and the payment period. It shall be delivered to all public co-owners before the donation date. However, if it is unclear whether there are common co-owners, an announcement may be made instead, and it will take effect from the day after the announcement board is pasted. The tax collection authority may, in the case of a case approved based on the taxpayer's declaration materials, make a public announcement stating that the declaration has been approved, in lieu of filling out and serving the tax assessment notice. However, if there are other provisions in each tax law, such provisions shall prevail. |
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Q： |
The Taiwan taxpayer has not personally received the payment letter for the approved tax amount, why is he still subject to the administrative enforcement branch of the Ministry of Justice's Administrative Enforcement Administration to enforce the seizure procedure? |
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A： |
According to the provisions of the Administrative Procedure Law, the documents of the tax collection agency cannot meet the person to be served at the place to be served, or to the cohabitant, employee or mail recipient of the place to be served who has the ability to discriminate. At the time of delivery, it may be deposited at the postal agency at the place of service for delivery. For the service of the collection documents (such as approval notice and payment note) of the collection authority, if it is deposited at the post office at the place of service, the postal staff will make two copies of the notice of service, and the postal staff will paste one copy. At the taxpayer's residence, office or business office or the head of his place of employment, the other copy shall be handed over by a neighbor or placed in the mailbox or other appropriate place of the place of service. The date and whether the taxpayer go to the post office to collect it does not affect the legality of delivery. If the taxpayer finds that there is a notice of delivery of documents deposited by the post office posted on the front of the house, he should go to the post office to collect it as soon as possible and pay within the time limit. Then it will be transferred to the Administrative Enforcement Branch of the Administrative Enforcement Department of the Ministry of Justice for compulsory execution. |
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Q： |
When a taxpayer or a representative of a for-profit enterprise in Taiwan is serving a sentence due to a case and refuses to accept the tax collection document, how should it be served before it is legal? |
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This question can be divided into the following two points:
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Q： |
During the liquidation of a Taiwan company, who should the tax bill be delivered to? |
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According to the provisions of Articles 334 and 84 of the Company Law, the liquidator has the right to represent the company in all actions on or outside the litigation in order to perform the duties of liquidation. Therefore, during the liquidation of the company, the liquidator shall be the legal representative; Article 13 of the Tax Collection Act stipulates that when a legal person is dissolved and liquidated, before distributing the remaining property, the liquidator shall pay the taxes in the order in which the taxes are paid off; The person in charge of the profit-seeking enterprise is limited. If it is necessary to restrict the person in charge from leaving the country, the liquidator shall be the object of the restricted exit; if the liquidator is changed, the changed liquidator shall be the object of the restricted exit. |
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What adverse effects will Taiwan taxpayers suffer if they fail to pay taxes in accordance with the deadline? |
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If the taxpayer fails to pay the tax on time, an additional 1% overdue fine will be imposed on the amount of tax payable every three days. If the taxpayer fails to pay the tax within 30 days, the tax authority will transfer it to the Administrative Enforcement Branch of the Ministry of Justice for enforcement. In addition, if the tax law stipulates that overdue interest should be levied, the tax to be paid shall be paid from the day following the expiration of the overdue period to the day of payment, according to a one-year period announced by the Postal Savings on January 1 each year. The deposit has a fixed interest rate, and the interest is calculated on a daily basis and levied together. |
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