The National Taxation Bureau of the Central Area, Ministry of Finance (NTBCA) indicates that in order to secure the national tax creditor's rights, if the taxpayer is found to have concealed or transferred property to evade tax enforcement, the Bureau may apply with the court for provisional seizure based on the relevant evidence collected to ensure the tax creditor's rights.

The NTBCA pointed out recently that it had been discovered that a taxpayer secretly transferred his income and property during the period of Deferral of the Compulsory Execution by using the recheck procedures. In order to safeguard the tax, the Bureau applied with the court to apply for a provisional seizure of said taxpayer’s property under Subparagraph 2, Paragraph 1, Article 24 of the Tax Collection Act. After the use of provisional seizure was approved, the relevant information and document was sent to the Branch Administrative Enforcement Agency, Ministry of Justice for execution. 

The Bureau indicated that, in order to maintain the fairness of tax, if the taxpayer fails to pay by the due date even though the tax payment was applied for recheck, it only has the effect of suspending the execution procedure. If the taxpayer is found to fraudulently use the creditor's right of concealment or disposal of the property during the recheck period, the Bureau will start the provisional seizure procedure to preserve the tax creditor's rights. The Bureau reminds taxpayers to pay taxes honestly and not deliberately conceal property to evade tax execution.  

For more information, you are welcome to call our toll-free telephone number: 0800-000321. The NTBCA will serve you with all sincerity.

Contact person: Ms. Lo, Revenue Officer of the Collection and Information Management Division, 
Tel. No.: 04-23051111, Ext. 5928.