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(Taichung News) After obtaining a civil judgment or other enforceable document, can one go to a General Service Counter to request the debtor's house tax registration certificate for compulsory enforcement proceedings?
The Local Tax Bureau of the Taichung City Government noted that according to Article 33 of the Tax Collection Act and Article 2 of the Service Fee Standards for Creditors Applying to Investigate Debtors' Property and Income Information, creditors may apply to investigate the debtor's property or income information, which does not include house tax registration certificates. The purpose of creditors obtaining a civil judgment or other enforceable document to investigate a debtor's financial and tax information is to facilitate the swift settlement of private claims. Therefore, the scope of investigated information should be limited to data that substantially aids compulsory enforcement. In other words, the information creditors can request is limited to the debtor's property or income data and does not include house tax registration certificates.
The Local Tax Bureau added that creditors needing a debtor's house tax registration certificate for compulsory enforcement should approach the enforcement court. Under Article 19 of the Compulsory Enforcement Act, the court can formally request this information from the tax authorities. For further inquiries or clarifications, please call the toll-free number 0800-000321 or 04-22585000 and press 1 to connect to the A++ Station, where dedicated staff will be available to help.
House Tax Registration Certificate Not Included in Creditor's Scope of Investigating Debtor's Properties
The Local Tax Bureau of the Taichung City Government noted that according to Article 33 of the Tax Collection Act and Article 2 of the Service Fee Standards for Creditors Applying to Investigate Debtors' Property and Income Information, creditors may apply to investigate the debtor's property or income information, which does not include house tax registration certificates. The purpose of creditors obtaining a civil judgment or other enforceable document to investigate a debtor's financial and tax information is to facilitate the swift settlement of private claims. Therefore, the scope of investigated information should be limited to data that substantially aids compulsory enforcement. In other words, the information creditors can request is limited to the debtor's property or income data and does not include house tax registration certificates.
The Local Tax Bureau added that creditors needing a debtor's house tax registration certificate for compulsory enforcement should approach the enforcement court. Under Article 19 of the Compulsory Enforcement Act, the court can formally request this information from the tax authorities. For further inquiries or clarifications, please call the toll-free number 0800-000321 or 04-22585000 and press 1 to connect to the A++ Station, where dedicated staff will be available to help.
- Data update: 2024-12-05
- Publish Date: 2024-11-29
- Source: Local Tax Bureau
- Hit Count: 190