FAQRestrict from Exiting over the Taxation Norm
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Q： |
What are the provisions of the tax law for the person in charge of a profit-seeking enterprise to be restricted from exiting the country? |
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A： |
According to Article 24 of the Tax Collection Act, the person in charge of a for-profit enterprise who is restricted from leaving the country is limited to the legal representative who is legally authorized to represent the profit-seeking enterprise. It is the company organizer, the chairman legally authorized by the company's board of directors or the shareholders' meeting, or the shareholder who performs business and represents the company. A sole proprietorship or a partnership for profit-seeking enterprise that is not a company organization may also refer to the person in charge referred to in Article 10, Paragraph 1 of the Commercial Registration Act.
Regarding the liquidation of the profit-seeking enterprise organized by the company, if the articles of association have not stipulated or appointed a liquidator, in the case of an unlimited company and a limited company, all shareholders shall be the liquidator (see Articles 79 and 113 of the Company Law); in the case of a joint stock limited company, The director is the liquidator (refer to Article 322 of the Company Law); and the liquidator is also the person in charge of the company within the scope of performing his duties in accordance with Article 8, Item 2 of the Company Law. During the liquidation of the company, the tax bill shall be submitted to the liquidator. If it is necessary to restrict the person in charge from exiting the country, the liquidator should be the object of the restriction. However, if the liquidator is a company liquidator appointed by the court in accordance with Article 81 and Article 322, paragraph 2 of the Company Law, an interested person applies for appointment. , except that the liquidator is the person who was actually in charge of the business before the liquidation of the company, there is no restriction on exiting the country. |
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Should the amount of tax owed by the profit-seeking enterprise and the person in charge restricted from leaving the country be calculated together? |
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A： |
According to Article 24, Paragraph 3 of the Tax Collection Law, whether an individual who owes tax or the person in charge of a profit-seeking enterprise can be restricted from exiting the country shall be subject to the amount of tax or fine owed by the taxpayer (that is, an individual who owes tax or a profit-seeking enterprise). whether it reaches a certain amount. The taxes or fines owed by a profit-seeking enterprise and the taxes or fines owed by the person in charge are owed by two different taxpayers, so whether they reach the amount restricted from exiting the country should be determined individually. It should not be combined for calculation. |
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If a company limited by shares subject to liquidation has not appointed a liquidator, if the tax owed reaches the standard of export restriction, who will be restricted from exiting? |
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A： |
For a company limited by shares that should be liquidated due to reasons for dissolution, if its arrears have reached the standard stipulated in Article 24 of the Tax Collection Act, the person in charge should be restricted from exiting the country. It is stipulated that if a liquidator has not been elected by the shareholders' meeting, all directors should be restricted from leaving the country, and whether or not to restrict exit should be handled in accordance with the regulations on restricting the exit of taxpayers or persons in charge of tax-arrears profit-seeking enterprises. |
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What is the definition of "all outstanding taxes and fines have been paid" in Article 24, Subparagraph 4, Subparagraph 2 of the Tax Collection Act? |
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The term "all outstanding taxes and fines have been paid" as mentioned in Article 24, Paragraph 4, Subparagraph 2 of the Tax Collection Act refers to all outstanding taxes and fines that have been reported to be restricted from leaving the country in accordance with the provisions of Paragraph 3 of this Article. The fines do not include the outstanding taxes and fines that are not reported to be restricted from leaving the country. |
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Can the bankruptcy administrator or the original person in charge be restricted from leaving the country if the company is declared bankrupt and has not been terminated or terminated? |
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If the company has been declared bankrupt and the bankruptcy proceedings have not yet ended or terminated, it is not appropriate to impose exit restrictions on the company’s bankruptcy administrator or the original person in charge; if the company has already applied for exit restrictions on the company’s original person in charge during the company’s bankruptcy proceedings, except in the case of After the bankruptcy proceedings are terminated, if there are still taxes owed up to the limit of the amount restricted from leaving the country, and the original person in charge is still the object of the restricted exit according to the law and should continue to be restricted from going abroad, the exit restriction should be lifted immediately. |
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