Title: The "recheck application date" and the "date of filing the administrative appeal" are recognized based on different criteria
According to the National Taxation Bureau of Taipei, Ministry of Finance, the "recheck application date" and the "date of filing the administrative appeal" are recognized based on different criteria. If the recheck application is made by mail, the "postmark date of the sending post office" shall prevail. For the filing of an administrative appeal, the receipt date of the administrative appeal by the original agency imposing the administrative decision or the administrative appeal acceptance agency shall prevail.
The Bureau explains that if a taxpayer applies for a recheck due to dissatisfaction with the tax shortage decision imposed by the tax collection authority, he/she should do so within 30 days from the day following the expiration of the payment period, in accordance with the provisions of Article 35 of the Tax Collection Act. If the application is mailed via a post office, the application date shall be determined by the postmark date of the post office from which the application is mailed, in accordance with the Ministry of Finance's Tai-Cai-Shui interpretative letter No. 36386 dated September 12, 1979. However, if an administrative appeal is filed against the recheck decision of the tax collection authority, the administrative appeal shall be filed within 30 days from the day after the administrative decision is served in accordance with the provisions of Paragraphs 1 and 3, Article 14 of the Administrative Appeal Act. For the determination of the date of filing an administrative appeal, the receipt date of the administrative appeal by the original agency imposing the administrative decision or the administrative appeal acceptance agency shall prevail. Therefore, regardless it is sent by mail, by consigning others or in person, the actual receipt date of the said agency shall prevail. However, if the administrative appellant does not reside in the place where the administrative appeal acceptance agency is located, the in-transit period can be deducted in accordance with Article 16 of the Administrative Appeal Act.
For example, Mr. A, a taxpayer residing in Taipei City, received a notice for assessment of tax shortage issued from the tax collection authority. The expiration of the payment period stated in the tax bill was August 11, 2020 (Tuesday). The 30-day peremptory period for the recheck application expired on September 10 (Thursday). Mr. A sent the recheck application by certified mail on the same day. Although the application form did not arrive at the revenue service office until September 11, 2020, the postmark date (September 10) of the sending post office will prevail for the recheck application date. Thus, Mr. A’s recheck application does not exceed the time limit. Subsequently, on November 4, 2020 (Wednesday), Mr. A received the written decision on the recheck, and the 30-day peremptory period for filing an administrative appeal expired on December 4, 2020 (Friday). Although Mr. A sent the administrative appeal pleading to the administrative appeal acceptance agency (the Ministry of Finance) by certified mail on December 4, 2020, the administrative appeal pleading did not arrive until December 7, 2020 (Monday). Since the date of filing an administrative appeal is determined by the document receipt date of the administrative appeal acceptance agency, and since Mr. A resides at the place where the administrative appeal acceptance agency is located, in accordance with Article 16 of the Administrative Appeal Act, the in-transit period cannot be excluded from the administrative appeal period. As the administrative appeal was filed after the aforementioned statutory peremptory period, the administrative appeal acceptance agency may decide not to accept the administrative appeal.
The recheck application date and the date of filing an administrative appeal are recognized based on different criteria. The Bureau urges taxpayers to pay more attention in order to avoid affecting their rights to administrative remedies.
(Contact person: Section Head Shi of the First Legal Affairs Division; Telephone: 2311-3711 ext. 1883)
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=770788936cea47b3a3758d31fae277b5