The National Taxation Bureau of the Central Area, Ministry of Finance (NTBCA) states when taxpayers disagree with an amount of tax payable or tax shortage stated in the tax assessment notice, they may file an application in the statutory format for recheck, and state the reasons for disagreement along with the all the evidentiary documents supporting their request within 30 days from the date following the expiration date of the payment period; furthermore, in the event where no tax payable or tax shortage is stated in the tax assessment notice, an application for recheck shall be filed within 30 days from the date following the date of receipt of the tax assessment notice.

The Bureau further explains that the aforementioned application date shall be determined on the date the tax authority receives it; however, if the application is sent to the tax authority by mail, the postmark date stamped by the original post office shall be referenced.

The Bureau here provided an example. Mr. Wang received a tax assessment notice which had imposed an additional tax liability issued from the tax authority. The expiration date of the payment period written in that notice was April 9th, 2025. According to Article 35 of the Tax Collection Act, the application for recheck shall be submitted within 30 days from the following day of April 9th, 2025 (the expiration date).Therefore, once Mr. Wang refuses to accept the aforementioned additional tax liability, he shall submit his application for recheck by May 9th, 2025; otherwise, his application would not be accepted by the tax authority.

The Bureau especially reminds that taxpayers who would like to apply for recheck should pay particular attention to the aforementioned period to protect their rights.  

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person, Legal Affairs Division, Mr. Tsai,