A Study of the Issues Regarding Tax Re-Examination Procedure—Focusing on the Procedural Protection of the Taxpayer
| Autor: | Pei-Hsien Wang, 王佩仙 |
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| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 Pursuant to Article 35 of the Tax Collection Act (“Act”), a taxpayer disagreeing with the decision made in a tax assessment notice is required to first file an application with the tax collection authorities making such decision for re-examination, and if further disagreeing with the result of the re-examination, he/she may then file an administrative appeal and initiate an administrative litigation in accordance with Article 38 of the Act. In other words, the re-examination application is a mandatory procedure preceding the administrative appeal/litigation; one cannot commence the latter without undertaking the former beforehand. Such requirement is based on the reasoning that tax disputes are generally more specialized and complex than ordinary administration disputes. It is therefore a re-examination application is added to the tax dispute resolution procedure as a preceding measure so that the tax collection authorities have an opportunity to re-examine their original tax assessment decisions and meanwhile, the workload of their superior authorities can be reduced. However, the Act provides a mere several articles with respect to the re-examination procedure and leaves other unmentioned matters determined and guidelines formed by the Ministry of Finance through explanation letters and by the Administrative Courts through precedents and judgments, and thus resulting in many disputes and issues, especially if one takes into account the principle of administration by law and procedural protection of the taxpayers’ rights and interests. Section 2, Article 58 of the Administrative Appeal Act allows the tax collection authority making the administrative action to review its decision when receiving administrative appeal, which in itself may be deemed a kind of preceding procedure and therefore put the necessity of the re-examination procedure into question. Under the current regime, nonetheless, applying for a re-examination remains a mandatory procedure preceding the administrative appeal. In light of the disputes and issues arising from the re-examination procedure, this thesis, with a view focusing on the procedural protection for the taxpayers, seeks to look into the nature and purpose of the re-examination procedure and the re-examination decision made, and further examines the appropriateness of relevant regulations and the Administrative Courts’ precedents and judgments. With the study of related theories and practices, this thesis not only hopes to clarify certain disputes and issues, but also tries to balance the taxpayers’ rights and interests and the public interests under the taxation system and bring forward possible solutions or suggestions on alternative measures for the reference of future legislations and policies. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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