Charges And Fees Act Article 17
Where the collection of the charges and fees with a time limit for their payment is not made within 5 years from the date following the time limit, the collection shall not be made. However, where an application for compulsory execution has been filed for the collection, a declaration for participation in the distribution of the debtor’s bankruptcy estate has been made, or a declaration or claim has been filed by the expiry of 5 years, the collection shall be made, provided, however, that the collection shall not be made if the compulsory execution proceeding is not concluded or if the distribution is not made under the bankruptcy proceeding within 5 years after the expiry of the initial 5 years for the collection.Where the charges and fees to be collected are in any of the cases referred to in Article 15, or Paragraph 1 or Paragraph 4 of the preceding article, the time limit for the collection referred to in the preceding paragraph shall commence from the date following the expiry of the revised time limit.
中文原文 規費法第17條
訂有繳納期限之規費,於繳納期限屆滿之次日起五年內,未經徵收者,不再徵收;其於五年期間屆滿前,已依法移送強制執行,或已依強制執行程序聲明參與分配,或已依破產法規定申報債權者,仍得繼續徵收。
但自五年期間屆滿之日起已屆五年尚未執行終結或依破產程序列入分配者,不得再徵收。
應徵收之規費有第十五條、前條第一項或第四項規定情事者,前項徵收期間,自各該變更繳納期限屆滿之次日起算。
但自五年期間屆滿之日起已屆五年尚未執行終結或依破產程序列入分配者,不得再徵收。
應徵收之規費有第十五條、前條第一項或第四項規定情事者,前項徵收期間,自各該變更繳納期限屆滿之次日起算。