background image
14.7. Appeal Procedures

If a taxpayer disagrees with an issued assessment, or feel they have overpaid tax, they may lodge an objection and appeal. The following outlines the steps a taxpayer can take to object to or appeal an assessment.

Initial Objection to Local Tax Authority

The first step is to file an objection to the assessment and apply for reinvestigation by the local tax authority. In the case of additionally assessed tax, the application for reinvestigation must be made within 30 days of the payment due date indicated on the final notice of assessment. In the case of perceived overpayment of tax, the application for reinvestigation must be made within 30 days of receiving the notice of assessment. The result of a reinvestigation should normally be issued within 2 months.

Appeal to Ministry of Finance

If the taxpayer does not agree with the results of the reinvestigation, they can file a formal appeal with Taiwan's Ministry of Finance (MoF). The appeal must be filed within 30 days of receiving the result of the reinvestigation. If the reinvestigation has not resulted in an opinion being issued within 2 months, the taxpayer can file an appeal directly to the MoF. The result of an appeal application is normally issued within 3 months; however a 2-month extension for complex cases may be applied.

Appeal to the Administrative Court

If the taxpayer is dissatisfied with the decision of the MoF, they can submit an appeal to Taiwan's Administrative Court. The appeal must be filed within 2 months of receiving the decision of the MoF. If a decision from the MoF is not issued within 3 months of the application (5 months if extended), then an appeal can be made to the Administrative Court directly.

Appeal to the Supreme Administrative Court

If the taxpayer disagrees with the result of the Administrative Court, they can submit an appeal to the Supreme Administrative Court. This is the final appeal possible and must be made within 20 days of receiving the result from the Administrative Court.

Payment of Tax Due

A taxpayer must pay assessed taxes due unless a file for objection is made within the time limit. If a taxpayer appeals to the MoF, at least one-half of the assessed taxes due must be paid.