FAQs

Provisions and Methods for Making Overdue Tax Payment

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Anyone who holds a tax payment statement that passes overdue shall pay at the bank, credit cooperative or farmer's association that collect the tax (neither supermarket nor post office shall be responsible for tax collection). For every 2 days passing overdue, 1% of tax payable as the overdue fine shall be incurred. For every 30 days passing overdue, an overdue interest shall be incurred. Those who still fail to pay shall be transferred to the court for compulsory enforcement.

Anyone who holds a tax payment statement with tax payable less than NT$20,000 shall make a cash payment at the convenience store such as 7-11, FamilyMart, Hi-Life, or OK.


※Toll-Free Number of National Taxation Bureau: 0800-000-321

• 編修日期：2020/07/22
• 上稿單位：National Taxation Bureau of the Central Area,Ministry of Finance