The principle of “no taxation without representation” means any tax can not be imposed without law. This report is written with the aim of reviewing legal basis of charges and challenges for processing amendment in tax laws.
Firstly, in the case of charges, two major problems encountered here, are the ambiguity in the legal basis and the case in which the requirement of charges is delegated to the lower level legislation. Therefore, the need for clarifying basis of levy and regulating requirement of charges in line with principle of “no taxation without representation” is strongly revealed.
Secondly, in some cases, day to announce the government policy is deliberately set to be the same day when the law goes in effect during law amendment process. In this regard, the legislature should warn against wrong procedure, and sufficient time is required for inspection over retroactive charges-related laws.
Firstly, in the case of charges, two major problems encountered here, are the ambiguity in the legal basis and the case in which the requirement of charges is delegated to the lower level legislation. Therefore, the need for clarifying basis of levy and regulating requirement of charges in line with principle of “no taxation without representation” is strongly revealed.
Secondly, in some cases, day to announce the government policy is deliberately set to be the same day when the law goes in effect during law amendment process. In this regard, the legislature should warn against wrong procedure, and sufficient time is required for inspection over retroactive charges-related laws.