A 9-day Lunar New Year holiday is coming. For tax debtors that are restricted from exiting the Republic of China (R.O.C.) but planning to travel abroad during the said holiday, don’t forget to pay the tax due and fine, or furnish property equivalent to the tax payable as security in advance, so as to ensure a smooth travel experience without exit restrictions.
The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, under any of the following circumstances in accordance with Paragraph 3, Article 24 of the Tax Collection Act, the Ministry of Finance may request the National Immigration Agency, Ministry of the Interior to restrict the taxpayer or the responsible person of the enterprise from exiting the R.O.C.:
I. Any individual residing in the R.O.C. or any profit-seeking enterprise operating within the territory of the R.O.C., which fails to pay tax by the due date, the determined amount, whether single account of tax due or the combined account of the tax due plus fine, is over NT$1 million for the individual or NT$2 million for the profit-seeking enterprise.
II. Before the conclusion of the process of administrative remedy, the above- entioned amount is over NT$1.5 million for the said individual or NT$3 million for the said profit-seeking enterprise.
The Bureau would like to remind taxpayers who are restricted from exiting the R.O.C. that the fastest way to lift an exit restriction is to pay the.tax due and fine, or furnish property equivalent to the tax payable as security. However, the restriction will not be lifted for partial payment of the tax due or installment payments approved by Administrative Enforcement Agency until the tax due and fine are fully paid. Therefore, those planning to travel abroad are strongly urged to pay tax due and fine in full as soon as possible, or furnish property equivalent to the tax payable as security, lest their travel plans be spoiled due to restrictions on exiting the R.O.C.
Press Release Contact: Ms. Guo
Collection and Information Management Division
TEL: 06-2298111