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History of Tax Collection Act

In the ROC, different taxes are legislated separately. Every tax code consists of both substantive laws and procedural laws; there is no single consolidated code on taxation. Each tax was established against a background of different times and different social and economic environments, leading to a varying degree of complexity of content. Taxes were amended using different legislative techniques. Thus, the provisions governing the procedures of tax collection vary. Consequently, the MOF enacted the Tax Collection Act in 1976. The original plan was to build a complete unified code of taxation (tax collection and administrative remedies dealt with in this chapter do not cover Customs Duty and Mining Tax; matters concerning the collection of Customs Duty are specially dealt with in other chapters). However, too much was involved in the making of the new law, and certain concepts were not at that time universally accepted by the public. Therefore, the provisions on tax collection are regrettably not comprehensive enough, though they now have the character of general rules on tax collection due to subsequent additions and amendments made in different years.