Taiwan’s National Taxation Bureau warns taxpayers that concealing or transferring assets to evade tax enforcement can lead to provisional seizures and detention. The Bureau works with the Ministry of Justice to recover tax arrears and uphold tax compliance.
Taiwan’s National Taxation Bureau of the Northern Area, Ministry of Finance has reinforced that taxpayers who evade tax enforcement by concealing or transferring assets may face provisional seizures and detention under the law.
This announcement was made on 24 February 2026.
The Bureau explained that, to ensure effective tax collection, if a taxpayer fails to pay assessed supplementary taxes and shows signs of asset concealment or transfer, the tax authority may petition the court for a provisional seizure of the taxpayer’s property, pursuant to Paragraph 1, Article 24 of the Tax Collection Act. Following referral for compulsory enforcement, if the Administrative Enforcement Agency determines that detention criteria are met, it may request court approval for detention under Article 17 of the Administrative Enforcement Act.
The Bureau cited a recent case. Mr. A sold in-game currency online without registering his business and underreported revenue. He was assessed over TWD 4 million in additional business tax and fines. During the investigation, he transferred real estate to his mother and registered his vehicle under another person’s name, actions indicating attempts to evade tax enforcement. The Bureau successfully obtained a provisional seizure and referred the case for execution. Given Mr. A’s asset-stripping actions and unclear movement of large online withdrawals, the Administrative Enforcement Agency applied for detention, which the court approved.
The Bureau stressed that taxpayers who deliberately conceal property, transfer assets under third-party names, or create fictitious claims to evade tax enforcement are actively monitored. Appropriate legal measures including provisional seizures, provisional injunctions, civil actions, and detention will be pursued in coordination with the Ministry of Justice’s Administrative Enforcement Agency to recover tax arrears and safeguard the state’s tax claims.
The Bureau urged taxpayers to declare and pay taxes in accordance with the law, warning that attempts to conceal or dispose of assets subject to compulsory enforcement may lead to loss of personal freedom and personal loss.
