12. Are all cases transferred from tax authorities regarding restriction on the obligator from exiting the Republic of China due to tax arrears handled by administrative enforcement agencies？How an obligator seek for remedy for objection to restriction on exiting the country？

• Publication Date ： 2010-06-18
• Last updated：2019-07-18
• View count：2101

I.For tax arrears case transferred by tax authorities that restrict the obligator from exiting the Republic of China, it might be processed in accordance with paragraph 3 of Article 24 of Tax Collection Act or Article 17 of Administrative Execution Act. The Obligator may inquiry administrative enforcement agency which authority made the restriction to understand the reason for restriction on exiting the country. II.For objection to the restriction made by Ministry of Finance, the obligator may seek for remedy in accordance with administrative remedial procedures. As to objection to the restriction made by Administrative Enforcement Agency, the objection may be lodged to Administrative Enforcement Agency for remedy in accordance with Article 9 of Administrative Execution Act.