A taxpayer may request a redetermination by filing a petition with the collecting authority in the prescribed form stating the relevant grounds and providing documentary evidence. A petition for redetermination must be made within 30 days after the expiration of the payment period specified in the tax assessment notification.
Taiwan adopts a four-step process for tax dispute resolution. Upon receipt of the assessment notice, a taxpayer can file an application for redetermination with the competent tax authority. If the result of the redetermination is still not acceptable, a taxpayer will have to file an administrative appeal to the Ministry of Finance. If the appeal is rejected, the taxpayer will have to seek a verdict from the High Administrative Court. The Supreme Administrative Court is the final resort for the resolution of tax disputes.
Tax litigation cases in Taiwan normally take one to three years, or even longer, depending on their complexity, to complete.
- Start: A case can be presented to the Taiwan tax office while domestic remedies are still processing.
- Conduct of the proceedings: Refer to contact
- Completion of proceedings: Refer to contact
- Other actions: Refer to contact