FAQTaxation Safety Guard
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What is the calculation method of the assessment period? |
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A： |
The start of the examination period shall be calculated according to the following provisions:
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Q： |
What kind of preservation measures will the tax collection authority take for tax collection? |
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A： |
The tax collection authority may implement the following tax preservation measures for the collection of taxes. However, if a considerable guarantee has been provided, it will not be applicable. If the payment is not paid within 30 days after the expiration of the payment period, it will also be transferred to the legal affairs department. The Administrative Enforcement Branch of the Ministry's Administrative Enforcement Administration enforces:
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If the taxpayer fails to pay the tax due, and the property in his name has been restricted from transfer registration by the tax collection authority, what should be done if it needs to be transferred or changed to someone else's name? |
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A： |
According to Article 24 of the Tax Collection Law, if the taxpayer fails to pay the taxable tax, the tax collection authority may notify the relevant authority of the taxpayer’s property equivalent to the amount of the tax payable, and shall not transfer or set up other rights; therefore, the taxpayer has been restricted from transferring the registered property, he needs to pay off the owed taxes first, or provide a security value equivalent to the owed tax amount, and then apply to the tax collection authority for cancellation The registration of disposition is prohibited, and the registration of transfer or change of the name of another person can only be processed. |
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If the taxpayer fails to pay the tax due, and the property in his name has been registered with the tax collection authority, can a third party provide a property guarantee to apply for the cancellation of the prohibition of disposition registration? |
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If the taxpayer fails to pay the tax due, the tax collection authority shall notify the relevant authority for the registration of prohibition of disposition of the immovable property in accordance with the provisions of Article 24, Paragraph 1, Subparagraph 1 of the Tax Collection Law. The three persons provide immovable property equivalent to the amount of unpaid taxes as a guarantee to cancel the original prohibition of disposition registration. If the property guarantee provided by the third party is sufficient to preserve the unpaid taxes, the cancellation registration can be accepted. |
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The taxpayer has initiated administrative relief procedures in accordance with the law. If the tax collection authority finds signs of tax evasion, can it exercise relevant tax preservation procedures? |
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If the taxpayer applies for administrative relief in accordance with Article 35 of the Tax Collection Law, if the tax collection authority finds that the taxpayer has concealed or transferred property to evade the enforcement of taxes, the taxpayer can still follow the provisions of Article 24 of the same law and apply the relevant tax preservation procedures. |
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