The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that in order to effectively collect taxes, if tax collection authorities find that a taxpayer has signs of disposing of his/her assets before paying additional assessed taxes, they may apply to the court for a provisional injunction of his/her assets in accordance with Subparagraph 2, Paragraph 1, Article 24 of the Tax Collection Act.
     The Bureau cited an example: In June 2023, Mr. A, within the Bureau’s jurisdiction, sold real estate A and acquired real estate B in July of the same year. When filing the House and Land Transactions Income Tax Return for real estate A, he declared a deduction of NT$1 million for the repurchase of a self-used residence. However, the Bureau found in April 2024 that Mr. A had provided real estate B for the business use of company B within two years of repurchasing it, which did not comply with the provisions of Article 14-8 of the Income Tax Act. Therefore, the Bureau assessed an additional NT$1 million plus in taxes on Mr. A. Subsequently, in August of the same year, it was discovered that Mr. A had sold real estate B during the period of tax collection, indicating signs of concealing and transferring property to evade tax collection. The Bureau then applied to the court for a provisional injunction, which was granted. The case was then transferred to the respective branch of the Administrative Enforcement Agency for the application of a provisional injunction execution, and the branch successfully attached Mr. A’s deposit. Due to the freezing of his account, Mr. A contacted the Bureau immediately and paid the taxes in full.
     The Bureau would like to remind taxpayers that upon receipt of the tax bill, they should pay the taxes due within the deadline and should not intentionally conceal or dispose of their assets, lest their assets be subject to provisional injunction, affecting their own rights and interests. Those who have any questions, please use the toll-free service number 0800-000321 for assistance, and the Bureau will have a dedicated staff member to offer its services.

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