稅務行政救濟服務

View this page in: English

憲法明定，國民有納稅的義務。惟當納稅義務人所應繳納的稅額與稅捐稽徵機關之核課產生岐異時，可透過稅務行政救濟加以補救。在以往的行政救濟制度下，行政救濟程序是以書面審理為主，並未透過言詞辯論等有效攻防程序，協助釐清案情，因而使納稅義務人處於高度不利的狀況下。新的制度實施後，原則上在行政訴訟階段，不但法院必須開準備程序庭以釐清案情，更須舉行言詞辯論以使當事人兩造充份陳述意見。然而，熟練的辯論技巧應由專業的會計師或律師群為之，方可為當事人爭取到最大權益。

資誠網羅了專業會計師及稅務主管機關人員，透過其豐富的經驗，為客戶進行案件分析，以尋求最有利的訴訟策略，且藉由其對法令的嫻熟度，更可為客戶尋求程序上的充份保障。

我們的基本服務有：

協助當事人就各項行政救濟及訴訟，與相關主管機關協調溝通
各項行政救濟及訴訟之代理及撰狀
其它稅款計算、限制出境、稅款保全措施、財產限制移轉等相關案件之分析及對策研擬
提起行政救濟或訴訟之必要性暨可行性之評估及策略研擬
當事人權益及案情分析

Contacts

徐麗珍: 會計師; Tel: +886 2 27296666, x26207; Fax: +886 2 87800342
蔡朝安: 律師; Tel: +886 2 27296666, x26687; Fax: +886 2 87800342

© 2006-2012 PwC. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way.