Advance Tax Ruling System As Due Process Of Law Of Tax In Republic Of China

Advance tax ruling system was designed in 2003. In that time, ROC endeavored to join WTO, so this system was regarded as a special tax service for foreign investment. Dissimilar to other else countries’ advance tax ruling system, in order to maintain stability of law, ours ruling result has no law power. So that, it isn’t effective until now. This thesis will discuss Due Process of Law. In one way, it can defend infringement to human rights from nation’s power; in the other way, the objective function of fundamental rights lead to nation’s obligation, so administrative power should help people to enforce right to freedom of tax planning. In this perspective, current law and system must be modified a lot in both substantial and procedural law. This thesis think the system should be more open to accept more applications, and the ruling result may be made an administrative penalty. As for hearing in paper can’t protect rights enough, this paper propose that hearing in oral will be better.