Q：
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If the company owes taxes, should the supervisor be liable for compensation?
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A：
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Supervisors are not liable for compensation. According to Articles 218 and 219 of the Company Law, the company's tax payment is not within the scope of supervisors' duties. Therefore, it is difficult to apply the same law to Article 226 of the company's tax arrears by supervisors. The person is responsible for compensation.
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Q：
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If the taxpayer automatically makes a supplementary report to the tax collection authority and pays the evaded tax, when will the accrued interest start to be calculated, and what is the applicable interest rate?
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A：
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If the taxpayer voluntarily makes a supplementary report to the tax collection authority and pays the evaded tax, all cases that have not been reported or investigated by investigators designated by the tax collection authority or the Ministry of Finance will be subject to the original tax payment. From the day following the deadline for payment to the date of supplementary payment, the supplementary taxable contributions will be levied on a daily basis at the fixed interest rate of the 1-year fixed deposit of the postal savings fund on January 1 of each year.
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Q：
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What is one-third of the tax payable?
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A：
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Article 39, paragraph 2, paragraph 1 of the Tax Collection Law stipulates that one-third of the tax payable shall be paid. The “tax payable” refers to this tax and does not include Article 38, paragraph 3 of the same law. Provides accrued interest. is to pay one-third of the tax payable, which means paying one-third of this tax.
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Q：
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If the taxpayer uses real estate to offset different taxes successively, can the unpaid taxes be transferred for enforcement before approval?
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A：
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In cases where the taxpayer applies to use land or houses to offset inheritance tax or gift tax, and to offset other taxes and fees at the same time, the arrears of taxes and fees that have been applied for and offset at the same time will not be approved until the offset is approved. If there is a concern about the time limit for collection, it should be immediately transferred to the administrative enforcement agency and asked to postpone the enforcement. After applying for a simultaneous offset, it is advisable to use the land or house to offset the inheritance tax or gift tax according to the tax collection authority. Other taxes and fees shall be handled in accordance with the set-off procedures specified in the "Key Points of Operation of Related Taxes and Fees". As for the newly added taxes and fees, the aforementioned provisions shall be applicable.
In cases where the IRS of each region receives an application from a taxpayer of inheritance tax and gift tax to offset the inheritance tax or gift tax with land or houses and offset other taxes and fees at the same time, if it is found that the land or house that has been offset is still in use. If the tax office is insufficient to pay off the original notice and the newly added taxes, only the fully paid off part will be approved to be offset at the same time; the other taxes that have not been offset at the same time should be notified to the taxpayer when writing to the taxpayer. The tax office shall follow the general transfer case procedures for checking debts.
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Q：
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Can a taxpayer who has violated the law and died after being determined by the tribunal have the estate transferred for enforcement?
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A：
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If the taxpayer violates the provisions of the tax law and dies after the judgment is determined, the tax collection authority will not transfer the inheritance of the heir for execution, but still according to the provisions of Article 15 of the Administrative Enforcement Act, the inheritance will be transferred for execution.
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FAQ
