A new era for taxpayer rights: the Taxpayer Rights Protection Act to take effect on Dec. 28 this year

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A new era for taxpayer rights: the Taxpayer Rights Protection Act to take effect on Dec. 28 this year

Based on the principle of "the Rule of Law" and "Doctrine of Taxation by Law", the measures for collectiing taxes duties should be regulated by laws. Consequently, in order to protect taxpayers, the Legislative Yuan passed the Taxpayer Rights Protection Act (the "TRPA") on December 9, 2016, which was promulgated by the President on December 28, 2016, and will come into force on December 28, 2017.

 

Keelung Customs addresses that there are a few major points mentioned in TRPA: maintaining taxpayers' basic living in accordance with human dignity for themselves and their dependents, carrying through the due process of law, achieving tax equity, setting up departments for taxation and taxpayer protection, such as the advisory committee and taxpayer rights protection ombudsmen (TRPO) etc., and enhancing the protection of taxpayers' rights. It is notable that TRPO is implemented in this mechanism. The purpose of the TRPO is to provide appropriate and essential assistance for taxpayers when they are confronted with tax disputes. Therefore, each field Customs has appointed TRPO to perform the following tasks: assisting taxpayers in communicating and negotiating with the tax authorities, accepting appeals from taxpayers and offer them suggestions for improvement, providing necessary consultation to taxpayers seeking remedies in accordance with existing regulations,and submitting annual reports and relevant results achieved. Through the efforts of TRPO, the tax knowledge gap between taxpayers and tax collection authorities would be eliminated and tax disputes could be resolved more appropriately and efficiently.

 

Keelung Customs further indicates that there are a lot of relevant regulations about TRPA closely related to the rights and interests of the taxpayers, for further information, please refer to its official website at http://keelung.customs.gov.tw/. For assistance from TRPO, online appliacaiton can be filed through the website at https://portal.sw.nat.gov.tw/PPL/.

 

For more information, please contact the Customs officer Ms. Kang at the number +886-2-24202951 #3245.

  • Publish Date:2017-12-25
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