A Study on Restriction from Exiting the ROC in accordance with Tax Collection Act
碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 102 === This thesis's main structure is in accordance with restriction from exiting the Republic of China, Article 24 of Tax Collection Act and interpretative rules. The taxpayer or the responsible person of an enterprise does not pay taxes which total...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/77599495672820388233 |
| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 102 === This thesis's main structure is in accordance with restriction from exiting the Republic of China, Article 24 of Tax Collection Act and interpretative rules. The taxpayer or the responsible person of an enterprise does not pay taxes which total amount reach legal standard formulated by National Taxation Bureaus and MOF will deliver an official letter to National Immigration Agency to restrict the person from exiting the Republic of China. The person liable to penalty who disagrees to the administrative disposition may lodge an appeal. The total research subjects are the administrative appeal decisions made by the Executive Yuan from Jan. 2012 to Dec. 2013 and the personal identities are analysed from exit restriction. Then we calculate the total amount that the person liable to penalty paid taxes or offered equivalent collaterals for lifting the restriction and find out whether exit restriction matches the principle of proportionality and constitutionality or not. We will study the dispute issues stated as follows concerning about the administrative appeal decision cases and the judgements made by the administrative court：
1.To restrict the forger or frontman of a business equity from exiting the ROC.
2.To restrict the liquidator assigned by the court from exiting the ROC.
3.To restrict the heirs of shareholders of a limited company from exiting the ROC.
The thesis was planned to classify restriction dispute cases by means of sorting and analysing exit restriction cases combined with academic theory, judicial practice and interpretative rules for quest the suggestions and solutions that will be the references for Tax Act amendment in the future. It will cut down the legal dispute for taxes preservations in spite of restriction cases.
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