Companies Must File Tax Reconsiderations Under Their Company Name
In Taiwan, when a company disagrees with a tax assessment, it must follow strict legal procedures to file a valid reconsideration. The Taipei National Taxation Bureau recently reiterated that companies must submit tax appeals under the company’s legal name—not under its representative’s personal name.
Legal Entities vs. Individual Representatives
While company representatives are authorized to act on behalf of the business, the company itself is an independent legal entity. According to Article 35 of the Tax Collection Act and Article 13 of its Enforcement Rules, a company disputing a tax decision must be listed as the applicant, not the representative personally.
Filing under the wrong name can lead to immediate rejection of the appeal, regardless of whether the underlying case has merit.
Real Case Example: A Costly Mistake
Company A underreported over NTD1 million in sales during its May–June 2024 VAT filing. The Bureau assessed NTD50,000 in back taxes(VAT) and a NTD20,000 fine. After receiving this assessment, the company’s representative, Mr. A, submitted the appeal in his own name, not the company’s.
The Bureau requested correction—asking for a new application under the company’s name, with proper seals. Company A failed to submit the correction in time, so the reconsideration request was dismissed for procedural non-compliance.
Key Reminder: Follow Procedure to Protect Rights
This case reflects an important principle: “No substantive review without procedural compliance.” Even with a valid claim, failure to follow proper filing rules can cost a company its right to appeal.
Final Advice for Businesses
- Always file tax reconsiderations under the company’s name.
- Include required corporate stamps and signatures.
- Do not use a representative’s personal name as the applicant.
- When unsure, consult a tax professional or legal advisor.
Proper compliance protects your company’s rights and ensures your case is heard.
Contact (Taiwan):
Taipei National Taxation Bureau – Legal Affairs Division
Phone: (02) 2311-3711 ext. 2025
