Taiwan's Ministry of Finance Clarifies Change in How the Tax Collection Period is Calculated During Administrative Appeals

Taiwan's Ministry of Finance has published a notice to clarify a change in how the tax collection period is calculated during administrative appeals that took effect on 25 June 2025. In general, when a taxpayer appeals a tax or fine, the five-year collection period is paused. Previously, the pause ended on the due date of the supplemental tax payment notice issued by the tax authority. Following a Supreme Administrative Court ruling, the pause now ends exactly on the date the administrative …