A Study for An offer Arising in Relation to the Compromise of a Tax-related Case.
| Autor: | Wan-Chi Su, 蘇婉綺 |
|---|---|
| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 In 1989, the Ministry of Finance of the R.O.C announced the main points on negotiation for substantive taxation items that are difficult to identify by both parties. Offer arising in relation to the compromise of a tax-related case have been practice in developed countries, such as the U.S. and Japan, and have been conducive to reducing the number cases relating to administrative remedies. It could also reduce the cost and manpower based on its economic cost and practicality. The majority of offers arising in relation to the compromise of tax-related case concerns identification of substantive taxation or choice of evidences, and few concern application of law. The basis of the offer should be solving the inability of taxpayers in taxpaying, the focus on appropriateness and sufficiency of evidences would lead to meaningless outcome. Therefore, the original intention of offer is solving taxpaying dispute, instead of arbitration on tax-related evidences. Whether the outcome is applicable to Article 135 of the Administrative Procedure Law remains debatable to scholars in Taiwan. Because the main points of negotiation lack legal basis and have no binding power on taxpayers that have reached the settlement but fail to exercise the obligation. Taxpayers could still seek administrative remedy, which disobeys the principle of the purpose of reducing the number cases relating to administrative remedies. This paper suggests that, according to Article 150 of the Administrative Procedure Law, improving the legal status of the main points, providing legitimacy to the conclusion of the administrative agreement, binding the interest parties with legal obligation, and systematizing the offers arising in relation to the compromise of tax-related cases, could achieve its original intention. The following suggestions are made to legalizing the system: 1.Article 38-1of Tax Collect Act: “Tax bureaus shall proceed with offers arising in relation to the compromise of tax-related cases on substantive taxation items that are difficult to identify by both parties. The criterion of the offer shall be stipulated by Ministry of Finance. The taxpayer shall not file for administrative remedy after reaching an agreement. 2.Article 42-1 of Customs Act: “In regard to imported goods with specified tax regulations, duty paid price, with tax due, or special tariff, the Customs Tax bureaus shall proceed with offers arising in relation to the compromise of tax-related cases on substantive taxation items that are difficult to identify by both parties. The criterion of the offer shall be stipulated by Ministry of Finance. The taxpayer shall not file for administrative remedy after reaching an agreement. 3.Article 49-1 of Customs Anti-Smuggling Act: “In regard to anti-smuggling cases, the Customs Tax bureaus shall proceed with offers arising in relation to the compromise of tax-related cases on substantive taxation items that are difficult to identify by both parties. The criterion of the offer shall be stipulated by Ministry of Finance. The taxpayer shall not file for administrative remedy after reaching an agreement. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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