進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 50
Content:
A taxpayer, failing to pay any tax within the specified time limit, shall be subject to a 1% surcharge on late payment for every two days in arrears, starting from the day immediately following the date the time limit expires. If the payment is not met thirty days after the time limit, the competent tax authority may, in addition to referring the case to the court for compulsory execution, suspend its business. 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 aforesaid events cease to exist, along with concrete evidence and has been approved by the collection authorities, shall be exempted from the surcharge for delinquent payment.
Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit quoted by the Postal Savings fund shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
Visitor:1  Update:2018-04-24

Back Home TOP
:::
列印
置頂