- Taxpayers who disagree with the tax disposal decision should apply for a review within the specified period.
- If the review decision is still unsatisfactory, they can file an appeal and administrative lawsuit.
- A taxpayer who wants to file a lawsuit to revoke a decision should first go through the appeal process.
- The example of a taxpayer named “甲君” is given, who did not apply for tax registration and evaded sales tax.
- “甲君” applied for a review, but did not file an appeal within the specified period and directly filed a lawsuit to revoke the review decision.
- The administrative court rejected the lawsuit because “甲君” did not file an appeal within the specified period.
- Taxpayers should follow the appeal and administrative lawsuit procedures if they disagree with the review decision.
- For any inquiries, taxpayers can contact the local tax bureau or service center.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
