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会計監査
会計監査
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移転価格
移転価格
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税務監査
税務監査
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税務訴訟
税務訴訟
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アドバンス・ルーリング
アドバンス・ルーリング
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租税条約に関する申請
租税条約に関する申請
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税務代理人
税務代理人
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外国籍個人総合所得税申告
外国籍個人総合所得税申告
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労働許可申請代行
労働許可申請代行
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台湾投資相談・外国人投資申請
台湾投資相談・外国人投資申請
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合併及び買収
合併及び買収
Restrictions on going overseas may be imposed during the following situations: (1) a taxpayer, whose overdue taxes exceed a certain amount, receives such restrictions from the National Immigration Agency as required through a Ministry of Finance official letter; or (2) an employer receives such a restriction pursuant to the Act for Worker Protection of Mass Redundancy for overdue labor pensions, severance payments, or wages. Requests for lifting such restrictions may be made in the following conditions: (1) the persons involved has fully paid any overdue taxes, fines, labor pensions, severance, or wages; (2) he/she has furnished a bond sufficient to secure the full payment of the outstanding taxes, fines, labor pensions, severance, or wages; or (3) the business entity has been liquidated in accordance with relevant laws and regulations, and there are no residual assets for distribution or liquidation.