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法律與法規命令

Tax Act:
Tobacco and Alcohol Tax Act
Article 18
Content:
A taxpayer who fails to pay within the prescribed time limit any amount of Tobacco and Alcohol tax and the Health and Welfare Surcharge on tobacco products shall be subject to a surcharge for belated payment at one percent of amount for every two days in arrears from the next day the tax is due. If the payment is not met thirty days after the time limit, the collection authority in charge may refer the case to the court for compulsory execution. 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 a foresaid events 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 and the Health and Welfare Surcharge 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 the taxpayer makes payment, or to the date the compulsory collection is executed by the court.
 Update:2018-04-24

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