11. Why the transfer agency directly submit the case to administrative enforcement agency without notice obligator for payment in advance？How an obligator seek for remedy for objection to the administrative act in the name of execution by transfer agency？

• Publication Date ： 2010-06-18
• Last updated：2019-07-18
• View count：1944

I.If the transfer agency executes in name of administrative act (e.g. tax payment notice), the agency shall service the documents regarding administrative act to the obligator. Meanwhile, certain regulations further request that the execution for administrative act shall not be proceeded until it is identified. In addition, according to Article 19 of Enforcement Rules of Administrative Execution Act, unless there is regulations provided by laws otherwise or execution under execution certificate, the payment notice shall be adopted in priority. Therefore, the obligator may respond to transfer agency or administrative enforcement agencies for proper processing if there is no administrative act served legally by transfer agency or without payment notice. II.If an obligator is not convinced of administrative enforcement action validity and there is essential dispute involved that the Agency or any branch cannot make judgement, the obligator shall ask for remedy to authorities and Executive Yuan through petition or other administrative litigation procedures.