Taxpayers affected by the epidemic or who have encountered financial difficulties in filing their annual income tax return this year are eligible to apply for late payment or payment by installment.
- 地點:臺灣
- 發布日期:
- 單位:財政部
- 更新日期:2023/05/09
- 點閱次數:47
The National Taxation Bureau of Kaohsiung, MOF expressed that taxpayers that have been affected by COVID-19 or encountered financial difficulties because of objective issues, resulting in difficulties in the payment of their 2022 annual income tax return are eligible to apply for late payment or payment by installment before the deadline.
The Bureau explained that if people are affected by the epidemic, resulting in difficulties paying their taxes in full before the deadline, according to Article 26 of the Tax Collection Act and “The Guidelines for the Application of Tax Payment by Installment with Additional Interest by Taxpayers Because of the Infection of the Severe Pneumonia with Novel Pathogens”, they are eligible to apply for paying their taxes by installment with additional interest during the implementation of the Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens within the statutory period (until June 30, 2023) for tax payment. The extension period shall 1 year the longest and the installation duration shall be 3 years the longest (one installment per month). In addition, if the taxpayers’ conditions do not comply with the criteria above but they are unable to pay their taxes at one go due to objective financial difficulties, according to the Article 26-1 of the Tax Collection Act and “The Guidelines for Taxpayers to Apply for Paying the Tax by Installation with an Additional Interest,” they are eligible for application at the Tax Office for paying their taxes by installment with an additional interest. Granted the permit to pay the tax by installment with an additional interest, taxpayers are eligible to pay their taxes by installment for a maximum period of 36 months (one installment per month). With due concern for the law and actual conditions, taxpayers can be free from late fees because of late payment or being brought to law enforcement.
The Bureau would like to remind people that taxpayers should file their income tax or calculate the tax online through the Income Tax Filing System or the eTax Portal (http://www.etax.nat.gov.tw). In addition, they can also download the Deferral Application Form or Income Tax Return Application Form or Income Tax Pay by installment Form. They can also apply for the deferral of tax payment online or at the Household Registration Office nearby. In addition, applicants can download the tax installation payment application form at the eTax or the tax offices in their household districts. For further inquiry, please call the toll-free number 0800-000-321 or seek help from the “Smart Tax Consultation Service” via the website of the Tax Bureau (https://www.ntbk.gov.tw) for further information. The Tax Bureau is happy to help.