The National Taxation Bureau of the Northern Area, Ministry of Finance, stated that to ensure the successful collection of tax revenue and maintain tax fairness, proactive recovery measures will be taken against taxpayers who fall into arrears and neglect their payment obligations.
     The Bureau explained a case within its jurisdiction involving Mr. A, who owed over NT$6 million in Individual Income Tax. Since the payment remained outstanding 30 days after the deadline, the case was referred to the branch of the Administrative Enforcement Agency for compulsory execution. Upon investigation, it was discovered that Mr. A’s only seizable asset was a piece of land in New Taipei City. This land was inherited following his father's passing and is currently jointly owned by Mr. A and other heirs. Under current laws, the property cannot be auctioned or executed individually until the heirs reach a partition agreement or a court rules on the partition. Despite multiple notifications from the Bureau urging Mr. A to exercise his right to partition the estate, he remained idle. This inaction prevented the branch of the Administrative Enforcement Agency from auctioning his specific share, stalling the legal process. To protect the national tax claim, the Bureau invoked Paragraph 5, Article 24 of the Tax Collection Act and Article 1164 of the Civil Code. The Bureau filed a civil subrogation lawsuit on behalf of Mr. A, requesting the court to partition the estate. Following a final court judgment, the property status was converted from undivided co-ownership to divided co-ownership. Mr. A’s specific portion became an independent object for execution. The branch of the Administrative Enforcement Agency successfully proceeded with the auction, using the proceeds to offset his tax arrears.
     The Bureau urges taxpayers to pay their taxes on time to avoid litigation and compulsory disposition of property resulting from failure to fulfill their obligations. For further inquiries, please contact the Bureau’s toll-free service line at 0800-000-321. The Bureau is pleased to provide detailed consultation services.

〔Contact person：Ms. Wang, Head, Collection and Information Management Division.; Tel：(03)3396789, ext. 1180〕