True Legal and Tax Reform: Saving Taiwan with Conscience

 

February 17, 2021

 

On the 74th Anniversary of the Enactment of the Constitution of the Republic of China
A Million Voted on Major Human Rights Abuse Cases 

 

One of the major events of 2020 was the official establishment and operation of the National Human Rights Commission (NHRC), which is an independent institution in full compliance with The Paris Principles. President Tsai Ing-wen pointed out that the NHRC, in addition to investigating human rights violations and submitting progress reports, will also promote active cooperation on human rights issues among government agencies. Additionally, the people organized an online voting event entitled "Major Human Rights Abuse Cases of the 21st Century - What Truth Would You Most Want to Know?" Over a million online votes were received in just over 10 days. Taiwan Association for Financial Criminal Law Study and six other civil society organizations jointly held a press conference to announce the results of the vote on Taiwan’s Constitution Day, December 25, 2020. In first place was the ongoing Tai Ji Men false case which remains unresolved after 24 years.  It is a heart-wrenching case and the road to redress is full of obstacles. The second place went to the 919 Zhubei Ms. Huang incident which revealed the dark side of how the authorities deprived the people of freedom of speech. Coming in third place was the Chen Chinghsu case where the government officials were involved in document forgery and illegal sale of civilian property. The fourth place belonged to the Yeh Yangchun case. Mr. Yeh was a technology talent who returned home from overseas; subjected to tax persecution, his family broke down and his life was reduced to tax slavery.  In fifth place is the Chien Yongsong case. Mr. Chien’s company was fined more than NT$70 million in tax long after it had dissolved and passed the 5-year statute of limitations for tax assessment. What is wrong with Taiwan’s democracy and rule of law? How do you end human rights persecution? The people want to know!

 

What does a million votes reveal? The secret behind the truth. 

 

Is Taiwan a democratic country that upholds the rule of law? Why are cases of human rights persecution still emerging? The organizer stated that the content of this vote covered judicial rights, taxation rights, labor rights, residencial rights, military rights, freedom of speech, property rights, etc. Thirty major cases were selected by the people, and in first place was the Tai Ji Men false case, which lasted 24 years, followed by the 919 Zhubei Ms. Huang case, Chen Chinghsu case, Yeh Yangchun case, Chien Yongsong case, Wu Peichun case, Huang Wenhuang case, Huang Renchung case, Ms. Cheng tax case, and Li Yonghsian case. Every case had its own bitter story and caused extreme suffering to the victims. Who were those officials who misused their authority? Every citizen deserves to know the truth!

 

The Tai Ji Men false case was instigated by prosecutor Hou Kuanjen, who made up false allegations to charge Tai Ji Men with fraud and tax evasion. In 2007, Tai Ji Men was found not guilty of fraud and tax evasion in the court of third instance. With the not guilty decision, the National Taxation Bureau (NTB) should have taken the initiative to revoke the tax bills; on the contrary, NTB led a witch hunt against the people. In the past 24 years, Tai Ji Men had won 18 times against the NTB in the court of law. However, in 2020, the NTB and the Administrative Enforcement Agency ignored the judicial decision and forcibly seized and auctioned the land belonging to Tai Ji Men’s leader. Scholars call this case the "228 Incident of the tax realm” and the "Demon-Revealing Mirror". This case is emblematic of the deep-rooted human rights problems in Taiwan.

 

On September 19, 2020, while volunteer Ms. Huang gathered on the street to support the redress of the Tai Ji Men false case, she was arrested by the police as a flagrante delicto. She was detained by the police and interrogated in the Hsinchu District Prosecutor's Office overnight for more than 7 hours in total, then was imposed residence restrictions. This whole fiasco caused her tremendous physical and psychological distress.

 

Keelung resident Chen Chinghsu owed a traffic fine of NT$ 18,000. Consequently, the Yilan Branch of the Administrative Enforcement Agency tried to auction his ancestral home, which was worth about NT$ 2.5 million, at a bargain price of NT$ 1.35 million, 100 times more than the arrears. Additionally, there were numerous implementation errors during the seizure and auction process. Only after Tien Chiuchin and other members of the Control Yuan members took the initiative to investigate that the Yilan branch office revoked the auction. Ensuing the various mistakes made by the government officials, this case was used as a case study in civil servant training at the National Academy of Civil Service.

 

Technology talent Yeh Yangchun returned to Taiwan with the intention of contributing and giving back to his home country. However, his incentive stock option was considered gross income by the National Taxation Bureau even before the stock was transferred, so he was forced to pay NT$ 4 million in tax, which placed a heavy financial burden on him. He was banned from leaving the country and was separated from his wife and children. Chien Yongsong, a prolific inventor and a top patent holder, owned a company that had not been in operation since 2000. The company had passed the five-year and seven-year statute of limitations for tax assessment; nevertheless, the NTB issued a tax bill plus fine totaling more than NT$ 70 million, based on an explanatory note that had lost its validity more than ten years ago. These tragic stories of tax persecution are negatively impacting Taiwan’s global competitiveness and economic development.

 

 

Experts and scholars criticize the authority for bullying the people. Rogue officials should be held accountable.

Chen Tze-lung, Chairman of the Taiwan Association for Financial Criminal Law Study, said that this vote was the first thorough examination of Taiwan’s democracy since the enactment of the Constitution. Is Taiwan a country of fake democracy, freedom and rule of law?  The vote scrutinized those government officials who took advantage of the system for their own financial benefit at the expense of the people. The Constitution should protect the people. The Legislative Yuan was empowered by the constitution to formulate laws and rules. Therefore, the Legislative Yuan must legislate from the perspective of human rights and should not be reduced to working for the Executive Yuan! Why did the Legislative Yuan approve the bonuses for tax collection and enforcement by the NTB and the Administrative Enforcement Agency? The anachronistic bonus system created a pestilential atmosphere in Taiwan!

Wu Chingchin, Associate Professor of the Department of Law of Aletheia University, said that just the number of human rights persecution cases gave him a heavy heart. From the results of the vote, it was evident that the country's most severe tools of oppression were criminal and tax laws. The Tai Ji Men case, which received the most votes was a good example. The case lasted for 24 years and is presently still unresolved. Prosecutor Hou brought on the lawsuit based on the allegations of both fraud and tax evasion. These two allegations were conflicting and could not be true at the same time. Wu Chingchin asked bluntly, “Where is the evidence? All are fake.” Not only was prosecutor Hou not held accountable, he was promoted to Deputy Director of the Agency Against Corruption at the Ministry of Justice.

Fu Jen Catholic University Assistant Professor Wei Cicong stated that the biggest obstacle to true democracy is legacies from the authoritarian past. If we do not pursue legal reform, under the operation and influence of the present inflexible culture, it will be difficult to realize the constitutional protection of human rights! The Tai Ji Men case was state-sanctioned violence. Officials violated 169 articles of 34 laws, but no civil servants were punished. They ransacked homes and confiscated property, repeating the horror experienced during the purge of political dissidents in the white terror era, all for the sake of bonuses. These people are like cancer cells to the Taiwan society and should be eradicated.

 

Rewarded with bonus but no justice, who will be the next victim?

 

“My heart is aching,” said Li Zhoulun (李卓倫), a representative of Tai Ji Men dizi, on winning the first place in the vote, expressing the helplessness and bitterness shared by so many victims of human rights violations like him. He thanked the judicial court for meting out justice by returning a decision of “no fraud, no tax” that proved Tai Ji Men’s innocence. He also thanked the Control Yuan for proactively investigating Hou Kuanjen‘s eight major violations of law, and he urged the Ministry of Justice to hold Hou accountable. The investigation also uncovered seven violations of law committed by the National Taxation Bureau. In addition, Mr. Lee thanked the 300 incumbent and ex-legislators who spoke out for Tai Ji Men. Unfortunately, the bonus system which has no legal basis for existence remained unchanged and the properties of Tai Ji Men were still auctioned. Mr. Lee called for the abolition of bonuses, end of state-sanctioned violence, and vindication of all unjust cases in Taiwan. He hoped that everyone would stand up to endorse the legal and tax reform initiatives and save Taiwan with conscience.

The husband of Ms. Huang, the victim of the 919 Zhubei Incident, said it was sad to come in at second place. He thought it was a great misfortune for the country because the constitution did not protect human rights. His wife had been volunteering for more than 20 years, and did not expect to be arbitrarily arrested, interrogated, detained without probable cause and even subjected to residence restriction. This was the persecution of innocent citizens by the government! Seeing those with power unscrupulously violated the laws, abused their power and preyed on innocent citizens, he said painfully, “Our family life has been turned upside down in the past 3 months!”

 

The victim of the case that came in number 3 is Mr. Chen Ching-hsu. He spoke through a pre-recorded video that officials of the Administrative Enforcement Agency forged documents, faked seizure announcements, and spread disinformation to damage his reputation. He has filed a countersuit against the Deputy Director of the Administrative Enforcement Agency, Chen Ying-Chin and two others. He thanked all those who had helped him and now he wanted to return the favor to help others. 

 

The widow of Chien Yongsong, Ms. Chung, exclaimed that she was shocked to learn that there were so many unjustified cases in Taiwan. At the tender age of 19, her husband became the youngest white terror political dissident who was imprisoned due to his opposition to the Kuomintang dictatorship. After he was released, he became the first convener of Amnesty International in Taiwan because he wanted to help those political prisoners victimized by White Terror. He also worked together with Mr. Bo Yang to erect the Human Rights Monument in the Green Island White Terror Memorial Park. He devoted his entire life to care for the disadvantaged and never expected to be wrongly persecuted by the National Taxation Bureau!  She said, “If a human rights activist was helpless against tax persecution, where would ordinary people find help?”

 

Miss Lee, a victim who was charged luxury tax, broke into tears when describing her predicament, “2016 is the darkest time of my life!”  She bought an old apartment in 2011 which she later sold due to its poor conditions and upgraded to a better house. In 2016, she was shocked to receive a luxury tax bill for more than NT$ 5 million.  In order to appeal her case, she had to pay half of the tax due upfront which was a staggering NT$ 3 million.  She could not afford to pay and faced with no other option, she turned in her property to the NTB. The financial difficulty faced by her family led to a divorce and her life was in total ruin because of a wrongly accused tax case! 

 

Urging the Control Yuan to play the role of a tribune. To prevent human rights infringement.

Professor Tseng Chienyuan of the Department of Hakka Language and Social Sciences of the National Central University put forward two suggestions:
1. For all ongoing illegal administrative sanctions: Let the Control Yuan act as tribune and promptly terminate or suspend ongoing illegal administrative sanctions in order to minimize and effectively control the damage done to the people. Illegal evidence should be preserved while waiting for further investigation by the Control Yuan so that truth and justice can be upheld.
2.  The right of prosecution for old cases where the statute of limitations has passed: Empower Control Yuan to conduct fact-finding inquiries and publish the results with all actions by relevant agencies legally binding, and allow the victims to seek retrials.

Lien Fulung, a Taiwan-based professor of Osnabrück University, Germany, said that most of the major human rights persecutions in Taiwan are tax-related, and remnants of public power abuse still remain even after the establishment of the NHRC in Taiwan. In Germany’s relief system, the taxpayer’s ombudsman is usually a lifesaver, who can stop a judge's order; but in Taiwan, on the contrary, the officials who issue tax bills are also the ombudsmen. These officials have no concern for the people’s welfare; systematic abuses that devastate families are carried out to the end. Lien Fulung believes that transitional justice measures which are rooted in accountability and redress for victims cannot be accomplished if the officials continue to enforce “evil” laws. The victims are living in misery!

 

Legacy of authoritarianism harms the people, the Tai Ji Men case attracts attention at home and abroad

 

Li Feilung, secretary general of the Association of World Citizens (Taiwan), NGO with consultative status with ECOSOC, the United Nations, emphasized that Taiwan’s human rights issues are not only a concern of Taiwan, but of the whole world. He pointed out that although luxury tax has been suspended, nearly 20,000 victims continue to receive such tax assessments. In the Tai Ji Men case, the Enforcement Agency was aware of the problem but insisted on carrying out the auctions. It is hoped that all members of the Control Yuan will stand up and alleviate the suffering of illegal enforcement so that the people won’t suffocate.

 

The voting event “Major Human Rights Abuse Cases of the 21st Century,” in which nearly a million votes were cast by netizens, was reported on PATCH, an American news and information platform. A special report on the Tai Ji Men case pointed out one of the reasons why the case was so important to the international community; it appears that more and more governments are using taxation as a means to discriminate against minority religious groups. Camelia Marin, Deputy Director of the Danish-based NGO Soteria International, said, “If the Tai Ji Men case is triumphant, then it will restore the confidence of other victims in their pursuit for justice. For all of us, this is essential for the development of faith and spirituality in the world.”

 

Petition for human rights
A New Year brings in a New Dawn
Looking forward to ending state-sanctioned violence

 

On International Human Rights Day, December 10, 2020, President Tsai Ing-wen wrote on her Facebook page to express her gratitude to many democratic predecessors, including Control Yuan President Chen Chu, who had courageously opposed authoritarianism since her youth. Ms. Chen had participated in Taiwan’s democratic transition and promoted human rights development in Taiwan. The human rights movement is an endless road, and changes are still taking place, President Tsai added, and there is still much to be done to reverse the past inaction by the incumbents on transitional justice. She hopes that with the participation of the new generation, Taiwan’s transformational justice will be firmly implemented and human rights protection will be more thorough.

 

President Tsai Ing-wen’s speech on New Year’s Day 2021 stated that “as long as there is light, water, and a crevice, a “rose” of hope will grow.” As a summary, she encouraged the people of Taiwan to move towards the hope of the future! “The Unflattened Rose" came from the famous work of Mr. Yang Kui, which symbolized that the people of Taiwan will not compromise with reality, let alone succumb to the persecution of public power! Professor Chen Tzelung has publicly advocated for democracy in Taiwan, and there will be hope when all people stand up! He believes that as long as more and more people stand up, Taiwan will truly have democracy! The organizer stated that the government officials’ concept of human rights is marred by the deep authoritarian legacies of the previous era. Only when all people show courage, support the reform initiatives, and show the spirit of “the unflattened rose”, then we can all move towards true democracy and human rights! He called on everyone to endorse online “Implement legal and tax reforms to rescue Taiwan’s human rights”. That is also a call to abolish bonuses, rectify unjust cases, protect human rights, stand up for Taiwan’s democracy, rule of law, and freedom, and to call on the government to commit to human rights protection and redress for victims, and end state-sanctioned violence.

 

 

Photo :A press conference was held for the voting event “Major Human Rights Abuse Cases of the 21st Century,” in which nearly a million votes were cast by netizens.

source: 
Taiwan Shin Sheng Daily News