Taiwan's Ministry of Finance has published a notice on the statute of limitations for collecting individual income tax, including cases where the statute of limitations is extended. --- Pursuing Uncollected Tax Under Compulsory Enforcement Is Not Limited by the 5 Year Tax Collection Period The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance recently received a question from Mr. A regarding the seizure of his recent salary income by the branch of Administrative Enforcement Agency for his insufficient payment of year 2009 individual income tax. Mr. A asks, since it is over the 5-year tax collection period,...