(Sept. 10, 2008) Taiwan's Law on Tax Collection was amended on August 13, 2008. The revision adds details on the amount of tax owed that may prompt a ban on the taxpayer's leaving the country – NT1 million (roughly US$31,400) and above for an individual and NT2 million or more for a profit-seeking enterprise, and NT1.5 million and NT3 million and above, respectively, before administrative remedy procedures are exhausted – and stipulates the requirements for lifting the ban (art. 24, para. 3). An additional paragraph stipulates that the exit ban cannot exceed five years from the date on which the restriction is imposed (para. 4). Five conditions under which the Ministry of Finance is to request the Immigration Bureau of the Ministry of the Interior, in writing, to lift the exit ban are now listed (para. 5). Formerly, judicial authorities could also make such requests.
A new sentence has been added to the Law to qualify the imposition of penalties on profit-seeking enterprises in connection with giving or obtaining evidential documents (art. 44). The language appears to reflect that which was formerly item 5 of article 2 of the Standards on Reduction or Exemption of Punishment in Tax Rule Violation Cases. (Amendment to Taxation Law, 6817 THE GAZETTE OF THE OFFICE OF THE PRESIDENT 39-41 (Aug. 13, 2008), available at http://content.glin.gov/summary/208316, with link to Chinese text of amendments; Standards on Reduction or Exemption of Punishment in Tax Rule Violation Cases (as amended on Jan. 17, 2008) (in Chinese), http://www.6law.idv.tw/6law/law3/%E7%A8%85%E5%8B%99%E9%81
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