Article 733-15Special Collection Procedures for Non-Statutory Earmarked Taxes

①Where a non-statutory earmarked tax is to be collected by special collection, a person in a convenient position to collect that non-statutory earmarked tax must be designated as a special collection agent by the Prefectural or Municipal Ordinance of the local government in question, and be made to collect it.

②The special collection agent referred to in the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the non-statutory earmarked tax, a remittance return stating the amount of the tax base, the amount of tax and other matters specified by the Prefectural or Municipal Ordinance of the local government in question for the non-statutory earmarked tax to be collected, and to remit the remittance to that local government.

③With respect to the portion of the remittance remitted under the provisions of the preceding paragraph that is equivalent to tax that the taxpayer of the non-statutory earmarked tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.

④If a special collection agent has filed a suit based on the right to reimbursement under the preceding paragraph, a tax collection official of the local government must provide evidence and other necessary assistance, except in cases involving official confidential matters.