Pursuant to the revised provision of sec. 28 para. 2 Taiwanese Tax Collection Act the Tax Collection Authority shall in the event that a taxpayer has made overpayment of any tax as a result of misapplication of tax law or miscalculation by the tax collection authorities or other mistakes that can be attributed to relevant government agencies, refund the overpaid tax within two years from the date the mistake was found out, and the period of refundable overpayment of tax is not restricted to within five years from such date. Although the revised law improves the legal protection of taxpayers and their interests, several aspects concerning the application of the revised law still need particular attention. Notable issues are inter alia how to deal with and/or how to overcome and adjust the binding effect of a prior tax assessment act, whether tax refund according to the new sec. 28 para. 2 Taiwanese Tax Collection Act can be claimed even still despite of the fact that tax assessment was subject of administrative litigation already before and what legal remedies are available to the taxpayer if the tax collection authority does not comply with its new obligation under sec 28 para 2 in a timely manner. The article analyses the aforementioned issues, thereby reference is made to German and Japanese law and proposes several amendments.