Analysis of Withholding Obligations Issues

Author: Zhong Dianyan
Publisher:
Publish Date: 2005-05-01
Features: This book primarily explores the constitutional basis of withholding obligations and the constitutional boundaries of the requirements for liability and penalties related to withholding obligations. It references the interpretations of the Grand Justices of the Taiwan region and the legal disputes arising from the practical applications of the Court of Administrative Justice, as the core issues of discussion in this book. The book argues that withholding obligation bearers should be corporate entities. If a withholding obligation bearer violates their duty, they must bear the responsibility for supplementary payment, applying the "liability attribute" principle, and are only liable when there is intent or gross negligence on the part of the withholding obligation bearer. The current Income Tax Law of the Taiwan region has provisions regarding penalties for withholding obligation bearers that violate the principle of proportionality and the prohibition of improper connection. Additionally, regarding penalties for withholding obligation bearers, there should be no application of the presumed negligence mentioned in the Grand Justices' Interpretation No. 275. Moreover, the subjective requirements for withholding obligation bearers should only involve intent or gross negligence to align with the constitutional intent.