Article 685Procedures for Special Collection of Municipal Non-statutory Ordinary Taxes

①Where a municipal non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that municipal non-statutory ordinary tax must be designated as a special collection agent by the Municipal Ordinance of the municipality and made to collect it.

②The special collection agent referred to in the preceding paragraph bears the obligation to submit to the mayor of the municipality, by the due date for payment of that municipal non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the municipal non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the remittance to the municipality.

③With respect to the portion of the remittance remitted under the preceding paragraph that corresponds to tax which the taxpayer of the municipal non-statutory ordinary tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.

④Where a special collection agent has brought an action based on the right to reimbursement under the preceding paragraph, a municipal tax collection official must provide evidence and other necessary assistance, except in relation to official secrets.