Discussion on Evasion Enforcement of Tax Delinquency by Assets Trust

• Main Authors: Hsu.Chin-Wen, 許金汶
• Other Authors: Dr.Ko.Po-sheng
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/03280882901725733978

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === After the enactment of Trust Act in 1996, with respect to the enforcement cases of tax in default, the debtors claim that all properties are trusted and their trust properties cannot be enforced. Since there are no specific regulations in related tax laws, tax administration tends to exercise civil actions such as cancellation right or subrogation right in accordance to the Trust Act and Civil Law. However, the court judgments tend to cite the judgment principle of Supreme Court (1990 Tai-Shang-Tzu No. 635) and indicate that tax administration is not allowed to exercise the rights to trustee. Thus, the purpose of this study is to probe into the responses of tax administration, review related literature on the lack of amendments in administrative law (such as Administrative Procedure Act Administrative Execution Law) or Tax Collection Act related to the execution of the courts on the debtors’ properties and the failure in enforcement on trust property in judgment, practice and academia, and further indicate present difficulties of enforcement on tax in default. This study suggests that Ministry of Finance should publish the order of explanation and indicate the suggestion of the following amendments: 1.Article 1-1 of the Amendment to the Administrative Execution Law: “In order to maintain social welfare and protect creditor's right of public law (including tax creditor right), the executive institution is allowed to exercise subrogation right or cancellation right; the local administrative courts are the administrative litigation authority.” 2.Article 13-1 of the Amendment to the Tax Collection Act: “The client, trustee, free beneficiary and supervisor of the executor upon the construction of trust to avoid tax in default shall be in relation with the responsibility of the discharge.” 3.Article 23-1 of the Amendment to the Tax Collection Act: “It is not applied to subrogation right or cancellation right of tax creditor right exercised...before the deadline of tax collection... according to other laws.” 4.Article 24-1 of the Amendment to the Tax Collection Act: “In order to maintain social welfare and protect tax creditor right, tax administration exercises subrogation right or cancellation right, according to Article 24 of Tax Collection Act [without warranty]”. 5.Article 41 of the Amendment to the Tax Collection Act: “Tax obligors who evade taxation by fraud or other illegal measures shall be imprisoned for less than five years, detention or fined under NT$60,000.”