Enforcement Rules of the Tax Collection Act Article 8

The taxes, which shall be determined and assessed by the tax collection authorities under Item 2, Paragraph 1, Article 21 of the Act based on the data recorded in the Tax Registration Book or obtained through tax investigation, refer to the land value tax, farm tax, house tax, license plate tax, and business tax and entertainment tax determined and assessed by the tax collection authorities tax investigation.The administrative remedy procedures have not been concluded under Subparagraph 1, Paragraph 3, Article 21 of the Act, refer to any of the following circumstances:1.The recheck, administrative appeal, or judgment has not been decided or rendered.2.The recheck decision has been made, but the statutory period for filing an administrative appeal has not yet expired.3.The administrative appeal decision has been made, but the statutory period for initiating an administrative litigation has not yet expired.4.The judgment or ruling has been rendered by the administrative court, but the statutory period for filing an appeal has not yet expired.