稅捐執行之納稅者權利保護

Protection of Taxpayer's Rights in Tax Enforcement

納稅者權利保護法在「稅捐執行」方面，原則上係得直接適用，且依該法第1條第2項規定「關於納稅者權利之保護，於本法有特別規定時，優先適用本法之規定」，故亦得優先行政執行法之相關規定。
當稅捐稽徵機關移送行政執行之執行名義產生爭議，或「行政執行署人員」因有合理懷疑致通知稅捐稽徵機關表示意見時，則基於納稅者權利保護法第1條第1項規定「為落實憲法生存權、工作權、財產權及其他相關基本權利之保障，確保納稅者權利，實現課稅公平及貫徹正當法律程序」之立法目的，此時已回到納稅者權利保護法第15條之適用範圍，則應讓納稅者（義務人）針對「行政執行署人員」所提具體意見，依納稅者權利保護法、稅捐稽徵法、各別稅法、行政罰法及行政程序法等規範設計，表達相對法律意見或進行辯論，以實現正當（稅捐行政執行）程序保障之基本要求。

Bill of Protection of Taxpayer’s Rights can be directly applied in tax enforcement. Article 1.2 of the Bill stipulates that “The requirements of the Bill have priority over other bills in the protection of taxpayer’s rights.”
When the case transferred from tax authority for administrative enforcement is debatable or the officers in the administrative enforcement bureau are in doubt and need further clarifications, the case should be interpreted according to Article 15 of the Bill in order to realize the spirit as per articulated in the first Article of the Bill “to realize fair taxation and due process of law in tax collection with an aim to protect taxpayer’s constitutional rights such as rights to life, rights to work, and rights to property.” The taxpayer is allowed to provide the most favorable opinions for himself in respect of the issues raised by administrative enforcement from various bills and acts including but not limited to tax codes, Tax Collection Act, Protocol of Administrative Procedures, and Administrative Penalty Act. The objective is to ensure due process of law is honored and executed in the enforcement of tax collection..