The Obligation of Taxpayers to Assist by Reporting the Required Information of the Income Tax Act

Abstract

The scope and objective of the research: This research pertains to the obligation of taxpayers to assist by reporting the required information of the income tax act It focuses on the controversial issues of tax procedure and breach of the cooperative obligation of the Income Tax Act The methods used: This research collects a large number of law papers judgments and some dissertations Result: 1 There are many problem in consolidated declaration and payment by taxpayers of Individual Income Tax 2 The regulation of ” Another account book” is unviolated the principle of prohibition against reauthorization; and it is not clear and definite 3 The notary is not included the relevant entity organization or individual in the Article 30 of the Tax Collection Act; the scope of accounting books receipts or other relevant documents is undefined 4 The deficiencies in annual income tax return are improving 5 There are some faults which exist in the results of nonperformance of the cooperative obligation Conclusions: 1 Consolidated declaration and payment by taxpayers of Individual Income Tax which should be amended 2 Regulating the criterions of ” Another account book” 3 The scope of obligor and accounting books receipts or other relevant documents which is regulated in Article 30 of the Tax Collection Act should be amended more particular 4 Although there are a large number of deficiencies in Annual income tax return retaining the return system may do more good than harm 5 The results of nonperformance of the obligation of taxpayers to assist by reporting the required information should be amended

Date of Award	2019
Original language	English
Supervisor	Wen-Chin Chen (Supervisor)