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15 YEAR STATUTE OF LIMITATION FOR REFUND CLAIMS ON TAXES COLLECTED BASED ON MISTAKEN FACT

07/01/1999

YU, SUMMER

The Administrative Court decided in March 1999 that the tax collected based on mistaken fact constitutes an unjust enrichment under the public law. The ROC tax law does not expressly provide for the statute of limitation in claiming refund under such circumstances. Therefore, the general limitation of fifteen years as stipulated in the Civil Code should apply, not the five years as stipulated in the Taxation Law for tax refund.

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