Who may hand over a right to a national tax refund, and what does the tax office head do with that demand once it arrives?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the document in which the taxpayer assigns the refund right, which must follow the form set by Presidential Decree, and the demand for assignment filed with the tax office. We also read the tax and compulsory collection cost records of both the assignor and the assignee, because the provision turns on whether either of them owes such amounts.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the whole chain as written: the taxpayer may assign the right to a national tax refund in the manner set by Presidential Decree, and the head of the tax office, once there is a demand for assignment, must first set off any national tax and compulsory collection costs payable by the assignor or the assignee, then follow the demand without delay for the amount left over.
Another reading notes what the provision does not reach: it names no form for the demand itself, does not say to whom the remaining amount is paid or by what step, and leaves open what counts as acting 'without delay', so the file has to show these things for itself.
Your judgment
If the tax office head offsets part of the refund and pays out the rest, what in the record would show that the amounts set off were taxes or costs actually payable by the assignor or the assignee?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if Presidential Decree changes the manner of assignment, if the provision is amended to alter the offset against national tax and compulsory collection costs, or if an authority decides how quickly 'without delay' must be acted on.