The obligor disagreed with the reason for the tax or the amount of the tax assessed by the transferring agency (e.g. Taipei Area National Revenue Agency) or felt that the tax should not have to be paid and was dissatisfied that it was enforced. The obligor does not understand why the motion of objection was rejected by the branch.
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- Last updated：2019-10-07
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Tax assessments made by the tax authorities are enforceable upon lawful service. If an obligor disagrees with the assessment, he or she must request a second assessment within the time period listed on the tax assessment. If the obligor remains unsatisfied with the second assessment, the obligor will need to raise an administrative appeal with the unit responsible for the second assessment. If the obligor is still unsatisfied with the results of the administrative appeal, the obligor will then have to commence administrative litigation in the administrative courts. Thus, the amount of tax payable (and whether the tax should even be paid) is to be determined at the end of the relief procedure described above and is not within the jurisdiction of this branch. If the obligor takes issue with any of the above, there would be no point in raising them with this branch but should commence the above mentioned relief procedure to seek the tax authorities’ revocation of all or a portion of the assessed tax.