According to National Taxation Bureau of Taipei, Ministry of Finance, “The Taxpayer Rights Protection Act” was implemented on December 28, 2017 for the purposes of implementing the protection of survival rights, work rights, property rights, and other relevant basic rights according to the Constitution of the Republic of China, insuring rights of taxpayers, achieving tax equity, and carrying out the due process of the law.
The Bureau explained that the Taxpayer Rights Protection Act is a special law, the provisions of which shall be followed preferentially in order to protect taxpayer’s rights. Other existing regulations shall be followed first; then matters not thus covered will be dealt with in accordance with this Act for making up insufficient regulations and dealing with any conflict in applying those regulations. There are five key points in this Act:
No tax on basic living expenses
Implement due process of law
Fair and reasonable taxation
Establish taxpayer rights’ protection organization
Enhance the assistance and protection for taxpayer
The Tax Bureau reminds taxpayers that they may request assistance from the Taxpayer Rights Protection authority under the following conditions:
Please ask for assistance with communicating and coordinating with the relevant tax organizations when any tax issues arise.
Ask for assistance of appeal or petition when rights are infringed upon.
Ask for assistance of counseling and help when applying for administrative assistance in accordance with the relevant regulations.
