Taxpayers disagreeing with the tax collection should protect their rights and interests with the applicable and correct provisions.
National Taxation Bureau of Kaohsiung expressed that, upon discovery of any incorrect entry, computation error, or duplication in the contents of a tax payment notice, or when in disagreement with the decision made in a tax assessment notice, taxpayers should, within the prescribed period, apply to the tax collection authority for review and correction in accordance with Article 17 of the Tax Collection Act or for recheck in accordance with Article 35 of the same Act to protect the rights and interests thereof.
The Bureau expressed that, when discovering any incorrect entry, computation error, or duplication in the contents of a tax payment notice, taxpayers should apply to the tax collection authority for review and correction within the payment period in accordance with Article 17 of the Tax Collection Act. For taxpayers who disagree with the decision made in a tax assessment notice, an application for recheck shall, in the event where an amount of tax payable or tax shortage is stated in the tax assessment notice, be filed within thirty (30) days from the date of expiration of tax payment period; or, in the event where no tax payable or tax shortage is stated in the tax assessment notice, be filed within thirty (30) days from the date of receipt of the tax assessment notice as prescribed in Article 35 of the same Act.
The Bureau would like to remind taxpayers that the correction specified in Article 17 of the Tax Collection Act is applicable to incorrect entry or computation error in the contents of a tax payment notice (ex., an error in the name of the taxpayer’s name), whereas the recheck specified in Article 35 of the same Act is applicable to disputes arising from the tax collection contents. The Bureau highlighted that the two provisions should be applied to different conditions and reminded taxpayers to pay attention to the applicability and application deadline thereof in order to protect their rights and interests.
Provided by: Department of Legal Affairs
Contact person:Mr.Kuo Telephone: (07)7256600 Ext. 7570
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8404e3f1607f44e6b41d1189185d4170