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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act<br> Article 112
Content:
A taxpayer who fails to pay within the prescribed time limit any amount of income tax, shall be subject to a surcharge for delinquent payment at the rate of one per cent of the amount of the payment due for every two days of delay. If the payment is still not made within thirty days after the time limit, the collection authority may, in addition to referring the case for compulsory execution, in the case of a profit-seeking enterprise, order a suspension of business until the date of payment. However, a taxpayer who is unable to pay off the tax within the statutory period due to events that are force majeure or causes not attributable to the taxpayer, and has applied for the deferral of the tax payment or for payment by installments within ten days after the cause of the foresaid events along with concrete evidence and has been approved by the collection authorities, shall be exempted from the surcharge for delinquent payment.
Any amount of income tax is not paid within the time limit as provided in the preceding Paragraph, an interest accruable thereon as calculated on a daily basis at the interest rate for deposits as specified in Article 123 hereof for the period from the date immediately following the date of expiration of the time limit till the date of payment shall be collectable together with the amount of aforesaid income tax or surcharge due.
Business suspension as provided in this Act shall be enforced by the collection authority with the assistance of the police.
Visitor:1  Update:2018-04-19

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