Q：
|
How can a taxpayer apply to the tax collection agency for taxation materials such as personal property and income, and what supporting documents should be attached?
|
A：
|
Taxpayers applying for information on their own property and income can bring the original ID card to the nearest full-function counter of the State Administration of Taxation or their sub-bureaus or tax collection offices. If you entrust others to act on your behalf, you should bring the power of attorney and the original ID cards of yourself and the trustee. Keep the copy for future reference.
|
Q：
|
Can a taxpayer submit a driver license or a health insurance IC card as a proof of identity when applying to the full-featured counter of the tax collection agency for investigation of relevant taxation materials?
|
A：
|
Although the driver license, health insurance IC card and disability handbook are all certification documents issued by the relevant government agencies, the above-mentioned certification documents are the exclusive use documents issued by the competent business agencies in accordance with the relevant regulations in charge of them. Compared with the national identity card, not only the application and review procedures are different, but also its uses are different. Considering the security of taxation materials, taxpayers should still submit their national identity cards as their identification documents when applying for investigation of relevant taxation materials at the full-featured counters of tax collection agencies.
|
Q：
|
Can a creditor or a litigant use the inquiry attachment issued by the court to inquire about the taxpayer's property information from the tax collection authority?
|
A：
|
According to Article 33, Paragraph 1, Subparagraph 5 of the Tax Collection Law, “Accepting relevant tax appeals and litigation authorities”, the tax collection authorities should provide taxpayers’ property information to the authorities. In accordance with the provisions of the Civil Procedure Law or the Criminal Procedure Law on investigation evidence, when the property information of the taxpayer is required, the court shall request each tax collection agency to provide it. If the court issues the inquiry attachment, and hand it over to the creditor to inquire about the taxpayer's property information to the tax collection authority, if the verification does not conform to the above provisions, it shall not be accepted.
|
Q：
|
Can the spouse of the comprehensive income taxpayer investigate the taxpayer's income and tax payment information?
|
|
A：
|
According to Article 15 of the Income Tax Law and the Ministry of Finance 69.2.12. Taiwan Caishui No. 31310, when the comprehensive income tax settlement declaration is made, the husband and wife should declare together and can choose one of them as the taxpayer; After the decision is made on the obligor, the other party declares the status of the "spouse". A person who declares as a "spouse" is not the same as the "taxpayer himself" stipulated in Subparagraph 1, Paragraph 1, Article 33 of the Tax Collection Act. Therefore, the spouse of a taxpayer of comprehensive income tax cannot apply for the taxpayer in accordance with the provisions of this subparagraph. Investigate the property, income, business and tax payment information provided by taxpayers.
|
Q：
|
Can a person with limited capacity act on behalf of a taxpayer to inquire about his property and other information?
|
|
A：
|
According to Article 77 of the Civil Law: "A person with limited capacity to express his will and accept his will shall obtain the permission of his legal representative. However, those who are purely for the benefit of the law or necessary for daily life according to their age and status are not allowed. This limit.” The so-called “pure gain” without the permission of the legal representative in the above-mentioned provision means that in the same act, the person with limited capacity simply enjoys the legal benefits and does not bear any legal obligations. In the human world, if the power of agency is granted separately, the agent receives the power of agency and does not bear any obligations, and it is an act of pure benefit; and the behavior of a person with limited capacity to act as an agent is directly attributable to the person because of the effect, and the restriction The property status of the person with capacity is irrelevant, and the permission of the legal representative is not required. In addition, Article 33, Paragraph 1, Subparagraph 2 of the Tax Collection Act stipulates that an agent authorized by the taxpayer may inquire about the taxpayer's property information from the tax collector. Therefore, those who are legally authorized agents can inquire about the taxation information of the taxpayer in accordance with the above regulations.
|
FAQ
