Item | Time | |
1 | Application for refund of tax paid |
|
a. Cases of the refundment of excessive payment | 30 Days | |
b. Cases of correction of refundment | 60 Days | |
2 | Application for the re-issuance of a tax payment notice |
7 Days |
3 | Application for the issuance of a Certificate in Proof that the Applicant has no Tax Arrears (except liquidation cases) |
7 Days |
4 | Application for use of a questions and answers service |
10 Days |
5 | Application for creditor inquiring about the taxation information of debtor |
10 Days |
6 | Application for inquiry into taxpayer’s nationwide property and income information |
8 Days |
7 | Application for the suspension in preparation of accounts for examination or inquiry |
6 Days |
8 | Application for the provisioning of securities | 40 Days |
a. Application for the issuance of an Agreed Transfer Certificate for cases under the Estate and Gift Tax | ||
b. Application for an exemption from transfer for compulsory execution in cases of appeal | ||
c. Request for the cancellation of an export limitation | ||
d. Request for the rescission of a bar on the use of property and for release of the property held | ||
e. Application for the use of installment payments during a period of execution by the court | ||
f. Application for an alteration of terms of business in cases with fine(s) or tax arrears not paid | ||
g. Application for an exemption from early taxation | ||
9 | Application for the recusal of civil servants |
8 Days |
10 | Application for access to the reading archives |
8 Days |
11 | Application for recheck (Legal Affairs Division) |
60 Days |
12 | Application for taxpayer rights protection | |
a. Assisting in communication and coordination of tax disputes | 60 Days | |
b. Providing necessary consultation and assistance for remedies | 60 Days | |
13 | Application for installment payment with added interest of national tax due according to Article 26-1 of the Tax Collection Act |
|
a.Cases of general tax payment | 8 Days | |
b.Cases of tax payment over NT$1 million for individuals and over NT$2 Million for profit-seeking entities | 40 Days |