稅捐稽徵法

Tax collection is governed by this Act, and where this Act does not provide a rule, other related laws apply.

財政部發布的解釋函令，對依申請的案件以及有利於納稅義務人的未確定案件會發生效力；不利於納稅義務人的新解釋，通常自發布日或指定的未來日期起生效，且對已應核課未核課及未確定案件不適用。

If a tax payment period is delayed by a natural disaster or an accident, the competent tax authority may extend the payment period and announce it.

Receipts obtained from others, and stubs or copies of receipts given to others, must be kept for five years.

This provision defines what counts as “相當擔保” and says the Ministry of Finance sets rules for valuing certain collateral and deciding when it is equivalent to the secured tax amount.

This provision allows required tax-law matters and documents to be handled or submitted by electronic record or electronic transmission, and assigns the Ministry of Finance the power to set implementation rules.

This provision is deleted.

This provision is deleted.

（刪除）

This provision is marked as deleted.

（刪除）

Shared property tax is paid by the manager; if there is no manager, each co-owner pays according to their share; for joint co-ownership, all joint co-owners are the taxpayers.

Deleted provision.

清算人 must 在分配剩餘財產前，依稅捐受清償之順序繳清稅捐；若違反，對未清繳的稅捐負繳納義務。

納稅義務人死亡且留下財產時，遺囑執行人、繼承人、受遺贈人或遺產管理人 باید先清繳依法應繳的稅捐，才能分割遺產或交付遺贈。

If a business ceases to exist because of a merger, the surviving or newly established business must pay the taxes owed before the merger.

稅捐稽徵機關填發繳納通知文書時，應載明繳納義務人的姓名或名稱、地址、稅別、稅額、稅率及繳納期限等事項。

納稅義務人如在規定繳納期間內發現繳納通知文書有記載、計算錯誤或重複，得要求稅捐稽徵機關查對更正。

稅捐稽徵機關必須在文書所載開始繳納稅捐日期之前，送達繳納稅捐之文書。

This provision lets tax authorities serve tax documents on specified proxies or family members, use a user as the recipient for land or house tax documents, and use public notice in certain assessment cases.

This provision defines “tax” for this law as statutory taxes of the nation, special municipalities, counties/cities, and townships/cities, but excludes customs duties.

逾期繳納稅捐者，原則上每逾三日按滯納數額加徵百分之一滯納金；逾三十日仍未繳納的，會移送強制執行。

This provision sets tax assessment limitation periods and when they do or do not expire.

This provision sets when the tax assessment period starts, depending on the type of tax and filing status.

稅捐的徵收期間原則上是五年，並有特定情形會改算、扣除或例外延長執行。

稅捐機關可以對欠稅者採取保全措施，並在符合條件時由財政部請移民署限制出境；符合解除條件時也必須解除。

在特定情形下，稅捐稽徵機關可以在法定開徵日期前先行徵收依法應徵收的稅捐；納稅義務人若能提供相當擔保，則不適用。

財政部在一定金額以下且視實際需要時，可以報請行政院核定，讓相關稅捐免徵或免予移送強制執行。

符合條件的納稅義務人可以向稅捐稽徵機關申請延期或分期繳納稅捐，最長不得超過三年。

符合條件的納稅義務人，可以在規定期限內向稅捐稽徵機關申請分期繳納稅捐。

核准延期或分期繳納的稅款，若某一期逾期未繳，稅捐稽徵機關要在三日內通知納稅義務人，並限十日內一次繳清餘額；再逾期未繳的，會移送強制執行。

納稅義務人可就因錯誤而溢繳的稅款申請退還；稅捐機關知有錯誤後應在兩年內退還，現金繳納者並按日加計利息。

稅捐稽徵機關應先以應退稅捐抵繳欠稅，扣抵後並應立即通知納稅義務人。

稅捐由各級政府主管稅捐稽徵機關負責稽徵；必要時可以委託代徵，相關辦法由行政院定。

稅捐調查人員可為查課稅資料進行調查、要求提示文件或通知納稅義務人到場；受調查者不得拒絕，且調查範圍不得超過課稅必要範圍。

Tax authorities may request a search warrant for suspected income tax or business tax evasion crimes, then search the place with local police or local autonomy personnel; only those personnel may participate. If items are found, they are taken back to the tax authority for lawful handling.

稅捐稽徵機關或財政部指定的調查人員在依法執行公務時，應先出示職務證明文件；若未出示，被調查者可以拒絕。

稅捐稽徵人員原則上必須對納稅義務人的財產、所得、營業及納稅資料保密，但法律列出的特定人員與機關除外。

財政部或指定的稅捐稽徵機關，可以在重大欠稅或重大逃漏稅案件確定後公告欠稅人或逃漏稅捐人的姓名、名稱與內容；對納稅額較高且同意公開者，也可以公告姓名或名稱並給予獎勵。

納稅義務人不服核定稅捐處分時，應依規定格式附理由和證明文件，並在法定期限內申請復查。

Foreign-imported goods taxes are collected by customs, and the collection and administrative relief procedures follow the Customs Act and the Customs Smuggling Prevention Act.

This provision is deleted.

（刪除）

納稅義務人不服復查決定時，可以依法提起訴願或行政訴訟；稅捐稽徵機關在應退稅或應補稅的案件中，須於法定文件送達後十日內辦理退稅或補稅通知，並按規定加計利息。

納稅義務人欠繳稅捐逾繳納期間屆滿30日仍未繳納時，稅捐稽徵機關原則上應移送強制執行；若已依法申請復查，先暫緩移送。

財政部得依互惠原則，核定對特定外國使領館、外交官待遇人員及雙方同意免稅的機構或人員免徵稅捐。

If the tax collection authority thinks referral for compulsory enforcement is improper, it may withdraw the enforcement. If enforcement is already underway, it must promptly apply to stop it.

納稅義務人用詐術或其他不正當方法逃漏稅捐，會面臨徒刑和罰金；若逃漏稅額達一定門檻，刑度與罰金會加重。

代徵人或扣繳義務人如果用詐術或其他不正當方法少報、短報、少徵，或不代徵、不扣繳稅捐，或侵占已代繳、已扣繳的稅捐，會受到刑罰。

Helping or abetting offences under articles 41 or 42 can lead to up to 3 years’ imprisonment and a fine up to NT$1,000,000. Tax personnel, lawyers, accountants, or other lawful agents get up to half more punishment if they commit that offence. Tax collection personnel who violate article 33(1) face an administrative fine of NT$30,000 to NT$150,000.

營利事業未依法給與、取得或保存憑證時，可能被按查明總額處百分之五以下罰鍰；最高不超過新臺幣一百萬元。

未依規定設置、記載、保存或留置帳簿，會被罰鍰；屢不改善者，可能被停業，直到依規定補正後才可復業。

拒絕調查、拒不提供課稅資料或文件，或無正當理由不到達備詢，會被處罰鍰。

違反相關規定而拒絕、妨礙調查或不提供資訊的人，會被裁罰；未做金融帳戶盡職審查或其他審查的人，也會被裁罰。

這條規定哪些人要被視為適用於本法關於納稅義務人、扣繳義務人及代徵人刑罰的規定。

For serious tax evasion or serious violations of environmental, labor, or food safety laws, the Ministry of Finance must stop and recover the tax incentive benefits for the year of the violation; it must also publish the taxpayer’s name or business name the next year after the recovery decision becomes final, subject to the stated exception.

符合條件的納稅義務人自動補報補繳漏稅款時，可以免除本條列舉的相關處罰；營利事業在特定條件下補提憑證，也可免受第四十四條處罰。

對於依法或依稅法應罰鍰的行為，在情節輕微或漏稅金額低於一定標準時，可以減輕或免予處罰；相關標準由財政部訂定。

If a taxpayer violates the law, the law in force at the time of the sanction applies; if an earlier law is more favorable to the taxpayer, that more favorable law applies.

Late payment charges, interest, late-filing charges, delinquency charges, and fines generally follow the tax rules in this Act, with specific exceptions.

檢舉逃漏稅捐且查證屬實、裁罰確定並已收受罰鍰時，稅捐稽徵機關應按罰鍰提成發給檢舉獎金，並對舉發人保密。

財政部得基於互惠原則，與外國政府商訂互免稅捐；報經行政院核准後，並可用外交換文方式辦理。

財政部可與外國政府或國際組織商訂稅務資訊交換與其他稅務協助協定；資訊交換須依已生效的條約或協定辦理，且遇到特定情形不得交換。

除第四十一條外，本法關於納稅義務人的規定，也適用於扣繳義務人、代徵人、代繳人及其他依法負繳納稅捐義務的人。

This provision is deleted.

對依本法或稅法應處罰鍰者，由主管稽徵機關處分；受處分人不服時，應走行政救濟程序。

This provision is marked deleted.

Deleted provision.

本條指定由財政部訂定本法施行細則。

本法自公布日起施行；但特定修正條文和第20條的施行日期由行政院 तय定。

稅捐徵收優先於普通債權；特定稅捐與拍賣貨物應課徵的營業稅，優先於一切債權及抵押權。法院或行政執行分署在拍定或承受後五日內，應通知稅捐機關並代為扣繳。

破產財團成立後，應納稅捐屬於財團費用，由破產管理人依破產法規定清償。

Taxes arising during company reorganization are treated as reorganization debts and are to be paid according to the Company Act.

納稅義務人做應為的行為，必須在稅捐稽徵機關的辦公時間內進行；繳納稅捐則必須在代收稅款機構的營業時間內辦理。

Chapter 1: General Provisions.

This chapter heading is marked as deleted.

Chapter heading: Tax obligations.

Chapter heading for 稽徵.

This section concerns payment notice documents.

Section heading: Service of process.

This provision is a section heading for “Collection.”

This provision is a section heading for “緩繳” (deferred payment).

This section is titled “Refunds.”

This provision is a chapter heading for an investigation section.

Chapter 4 is titled Administrative Remedies.

This chapter is titled “Enforcement.”

This chapter is titled “Penalties.”

Chapter 79: Supplementary Provisions.