The Withholding Liability and The Protection of Taxpayer’s Rights

This article focuses on the tax withholding obligations related to the previous interpretation of the Constitution, and thus that the tax withholding obligations of the constitutional review can be summarized in three pending a review of the place, respectively. Firstly, department did not clarify what fundamental rights are affected by withholding obligations. Secondly, to confuse prepayment withholding and non-prepayment withholding.Thirdly, to ignore withholding obligations should be restricted by constitution. This three unclear interpretation of the Constitution result in several problems of Withholding Obligation. Firstly, do withholding rate comply with principle of taxation by law? Secondly, what are the limitations of supplementary obligation. Finally, is the level of punishment reasonable? Comment on this article hope to resolve withholding obligations-related problems by the reviews of the withholding tax issue a preliminary clarification of the legal system, and thus contribute to build up reasonable withholding tax system