| 英文摘要 |
Tax collection authorities have the authority to tax. However, if it levied more than the amount of tax law, is an unjust enrichment. Tax collection authorities have no authority to receive and retain, should be returned to the taxpayer. Article 28 of the Tax Collection Act provides for this. However, this provision is controversial. This article reviews the Tax Refund Claim. As a result, it was found that the provisions of this article on the elements of the design, what is “without any legal ground”, and the Administrative Remedies procedures, Imputability, as well as the Extinctive Prescription, are worthy of review and improvement. |
