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No savings, no job? Take your enforcement title to the tax office and pull their asset list

Tax Collection Act 33(1)(8) lets a creditor with an enforcement title see the debtor's property and income. Which office, which form, and how to use the lists.

Lawbao · @lawbao.tw · 5 min read · 20 steps

You now hold an enforcement title (a mediation agreement, payment order or judgment) and the other driver still says "I have no money". Fine, check. A creditor with an enforcement title can apply at the National Taxation Bureau for the debtor's property and income records: houses, cars, shares, salary and interest, all listed. This is Part 3 of the no-money series: how to get that list and what to do with it.

01The legal basis: Article 33 of the Tax Collection Act

Tax records are confidential in principle, but Article 33(1)(8) of the Tax Collection Act makes an exception: a creditor who has obtained a final civil judgment or another enforcement title may obtain the debtor's tax records. In other words, the ticket into the tax office is the enforcement title from Part 2.

02Step 1: go to any National Taxation Bureau branch or office

  1. You are not limited to the debtor's registered district; any branch or collection office of the National Taxation Bureau in Taiwan will do.
  2. Fill in the creditor's application for a debtor's tax records (債權人查調債務人課稅資料申請書), available at the counter or from the eTax portal, and tick both "property" and "income".
  3. Write the debtor's full name and ID number (both are on your enforcement title) and your contact details.

03Step 2: what to bring

  1. The enforcement title, original and copy: a final judgment with its certificate of finality, a court-approved mediation agreement, or a final payment order with its certificate.
  2. Your ID card (original and copy) and your seal.
  3. If someone goes for you: a power of attorney plus the agent's ID and seal.
  4. The cost is small; some items carry a per-page fee.

04Step 3: what the lists show

You usually receive two documents on the spot or within a few working days. The property list (財產歸屬資料清單) shows land, buildings, vehicles, shares and investments in the debtor's name. The income list (所得資料清單) shows the latest year's salary (with the employer's name), interest (which tells you which bank holds their deposits), dividends and rental income.

  1. Salary: you know the employer, so you can ask the court to garnish wages, up to one third a month.
  2. Interest: that bank holds an account for them; name it in your application to seize deposits.
  3. Land, buildings, vehicles: you can apply to attach and auction them.
  4. Shares and investments: can be attached as well.
  5. Something on the list was transferred to someone else recently: that is what Part 5 on fraudulent transfers deals with.

05Step 4: take the lists to court and apply for enforcement

  1. File an enforcement application at the civil enforcement division of the district court where the assets or the debtor are, attaching the enforcement title, certificate of finality and both lists, and naming the assets to go after.
  2. The enforcement fee is 0.8% of the claim, free up to NT$5,000, and recoverable from the debtor later.
  3. The court can also query banks, insurers and the Labor Insurance Bureau under Article 19 of the Compulsory Enforcement Act, and under Article 20 order the debtor to appear and declare their assets; refusing or lying can lead to detention.
  4. Next, Part 4: the account really is empty, but they hold insurance policies, and the surrender value can be enforced too.

06The rest of the no-money series

This guide is one of five in the no-money series. Every part has a reel on Instagram @lawbao.tw; comment the keyword under a reel and the full guide for that part lands in your DMs.

07Things to watch

  1. The records may only be used to enforce this claim; using them for anything else (publishing, harassing) breaches the Personal Data Protection Act.
  2. The property list is based on tax registration, so unregistered movables (cash, luxury watches) do not appear.
  3. If nothing shows up at all, ask the court under Article 20 to order the debtor to declare their assets, and re-check periodically; an enforcement title stays usable for years (a judgment can be enforced within 5 years, and each enforcement restarts the clock).
  4. Labor insurance records also reveal where someone works; a court query to the Labor Insurance Bureau is the most accurate source.

Sources

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