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Shihlin Branch, Administrative Enforcement Agency, Ministry of Justice:Back to homepage

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If I have a dispute regarding the amount of money payable according to public law (e.g. tax, penalties), how should I raise it?

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  • Last updated:2021-04-23
  • Count Views:169
  1. Disputes regarding the amount payable under public law relates to the substantive issue of the basis for the original enforcement and should be handled through the relief procedure of the original transferring agency (e.g. dispute, re-assessment, administrative appeal), copying the branch on all such correspondence.

 

  1. According to Supreme Court 1974 Tai Kang Zi No. 376 Precedent: “… [T]he target of a compulsory enforcement shall be as listed in the grounds for execution. The method of enforcement shall be as listed in the grounds for execution. The enforcement court has no jurisdiction, however, to determine whether the creditor has the right to request as listed in the grounds for execution.” Therefore, as this branch is an enforcement agency, we have no jurisdiction to determine whether and how the amounts payable under public law (e.g. tax, penalties) are determined.
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