Tax Collection Act Article 40
In the event that the tax authorities deem it improper to have referred a taxpayer to compulsory execution of the payment of tax due, it may withdraw such case. If the compulsory execution is in process, the tax authorities shall apply for cessation of the compulsory execution in process.
中文原文 稅捐稽徵法第40條
稅捐稽徵機關，認為移送強制執行不當者，得撤回執行。
已在執行中者，應即聲請停止執行。
已在執行中者，應即聲請停止執行。