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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:
Tax Collection Act
Section 3【Collection of Taxes】 Article 20
Content:
In the event that a taxpayer is subject to delinquency charge for his/her/its failure to pay the tax by the deadline specified under the applicable tax act, a delinquency charge in an amount equal to one percent (1%) of the amount of said tax shall be charged for every two (2) days of delay. Where the period of delay exceeds thirty (30) days, the case shall be referred 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 aforesaid events along with concrete evidence and has been approved by the collection authorities, shall be exempted from the surcharge for delinquent payment.
Visitor:1  Update:2019-03-04

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