The Administrative Enforcement Agency Hsinchu Branch Successfully Persuades Obligor to Pay Off Nearly Three Million NTD in Arrears.
- Publication Date :
- Last updated:2024-06-18
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The Hsinchu Branch of the Administrative Enforcement Agency, Ministry of Justice (hereinafter referred to as the Hsinchu Branch) handled a case where an obligor failed to declare real estate transaction income as required. The obligor sold a house within two years of ownership in 2022, which had not been registered for preservation, and failed to declare the transaction income within 30 days following the completion of ownership transfer. The National Taxation Bureau of the Northern Area (NTBNA) determined the transaction income to be 4.8 million NTD, with additional taxes, late fees, and administrative fines totaling nearly 3 million NTD. Due to overdue payments, the NTBNA transferred the case to the Hsinchu Branch for compulsory enforcement.
After taking on the case, the Hsinchu Branch found that the obligor's assets, including bank deposits, high-value life insurance, and stocks, were insufficient to cover the owed taxes and administrative fines. Additionally, the obligor had no job income or active credit cards. The enforcement officer, under Article 14 of the Administrative Execution Act, ordered the obligor to report their financial status in person. Initially, the obligor was unable to present a reasonable repayment plan, offering only to pay 10,000 NTD per month, claiming that the proceeds from the house sale were used to settle family debts and assist in purchasing and renovating a house for his daughter-in-law and grandson. The enforcement officers informed the obligor that if the arrears were not paid, they would request the court to issue a detention and custody order according to the Administrative Execution Act. Fearing restrictions on personal freedom, the obligor decided to pay off the nearly three million NTD in full.