Where a Taxpayer Fails to Make a Due Tax Payment, the Tax Collection Authorities May Prohibit Him/Her from Disposing of His/Her Property

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The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance says that if a taxpayer, after receiving the tax bill, fails to make full payment by the expiration date of the period for payment documented on the tax bill, the tax collection authority may, in order to safeguard the collection of the said tax, prohibit the taxpayer from disposing of his/her property (such as real estate or vehicles). The taxpayer will not be allowed to transfer the ownership of his/her own real estate or vehicles once he/she wants to dispose of them because of failure to pay the tax.
       NTBNA offers an example of taxpayer A, who was in need of capital and wanted to sell his own house. Only when he sought to apply for the registration of transfer did he find that he was prohibited from the disposal of his own house because he failed to make full payment of the tax bill. In order to apply for the registration of transfer, the said taxpayer raised funds to pay off the unpaid tax. The registration of transfer was completed after NTBNA canceled the prohibition of registration. 
       NTBNA would like to remind taxpayers to pay attention to the expiration date of the tax bill and pay it off by that date when they receive the tax bill so that they won’t be prohibited from the transfer of their own property. If you have further questions, please dial the toll-free service number 0800-000321 for inquiries and NTBNA will provide you with dedicated service.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5677fa630d6d42b194262675dfdda4bc