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  • Interpretation
  • No.151
  • Date
  • 1977/12/23
  • Issue
    • Is the tax authority permitted to levy tax for any lost inspection certificate in accordance with Article 128 of the Rules Governing the Levy of Taxes on Commodities?
  • Holding
    •        The blank tax-paying certificate stamped with the remark “Substitute for Account Inspection and Tax Levy” received by the motorcycle manufacturer subject to account inspection and tax levy may be temporarily used as a substitute for the factory release certificate.  If the blank tax-payment certificate is lost, unless evasion of tax is involved, which shall be handled according to law, the tax authority shall not levy tax for the lost inspection certificate in accordance with Article 128 of the Rules Governing the Levy of Taxes on Commodity (the “Rules”) under the principle of taxation by law.
  • Reasoning
    •        When an ordinary manufacturer/company subject to account inspection and tax levy loses a certificate of inspection, the “case should be concluded by imposing a tax equal to the amount payable for the goods onto which such certificate should be affixed” under Article 128 of the Rules Governing the Levy of Taxes on Commodity.  However, the blank tax-paying certificate stamped with the remark “Substitute for Account Inspection and Tax Levy” by the tax authority may be temporarily used as a substitute for the factory release certificate.  If such a blank tax-paying certificate is lost, the Rules do not expressly provide that the tax applicable to a lost inspection certificate should be levied.  Article 125 of the Rules separately provides for the procedure for the handling of such a situation.  It follows that if the blank tax-paying certificate stamped with the remark “Substitute for Account Inspection and Tax Levy” received by the motorcycle manufacturer subject to account inspection and tax levy is lost, unless evasion of tax is involved, which shall be handled according to law, the tax authority shall not levy tax for the lost inspection certificate in accordance with Article 128 of the Rules under the principle of taxation by law. 
      
    • *Translated by Dr. C.Y. Huang of Tsar & Tsai Law Firm.
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