Q：
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How to apply for administrative relief if a taxpayer refuses to be subject to the same tax evasion and is determined to levy business tax and profit-seeking enterprise income tax?
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A：
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How to apply for administrative relief if a taxpayer refuses to be subject to the same tax evasion and is determined to levy business tax and profit-seeking enterprise income tax?
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Q：
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Can the withholding agent apply for a re-examination when he is not satisfied with the verified and repaid withholding tax?
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A：
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When the withholding agent is not satisfied with the withholding tax that has been determined to be repaid, he may apply for a re-examination in accordance with the provisions of Article 50 of the Tax Collection Act, applying the provisions of Article 35 of the same Act mutatis mutandis.
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Q：
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If the administrative sanction is not served legally, how will the petition period be determined?
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A：
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People who refuse to accept the administrative sanction of the central or local authority and file a petition shall, in accordance with Article 14, Paragraph 1, of the Petition Law, file a petition within 30 days from the day after the administrative sanction is reached or the announcement period expires. The so-called "achievement" means that the sanction is served on the person who should be served. If it has not been legally served, the administrative sanction has not yet taken effect externally, and since there is no problem of overdue petition, the original sanctioning authority should re-serve it.
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Q：
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If the administrative relief determines that the late payment fee and interest that were originally paid should be refunded, should the additional interest be refunded together?
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After review, petition or administrative litigation, it is determined that the late payment fee and interest should be refunded, and the tax collection authority shall add the interest according to the provisions of Article 49 of the Tax Collection Law and apply the provisions of Paragraph 2 of Article 38 of the same law and refund them together.
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After the administrative relief procedure, it is determined that the tax refund should be increased. Will the additional interest be refunded together?
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Article 38 of the Tax Collection Law stipulates that for the tax that is determined to be refunded and made up after administrative relief, the accrued interest shall be collected or refunded together, and the purpose is to make up for the delay in collection or refund of this tax due to administrative relief procedures by both parties. Loss of interest incurred.
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FAQ
