Self-payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a tax payment slip completed by the payer.
Payment of tax against a demand notice issued by the tax authority as provided in this Act shall be made by the taxpayer within ten days from the date of receipt of the demand notice.

A profit-seeking enterprise having its head office outside the territory of the Republic of China which has been approved by the MOF in accordance with Article 25 may compute its profit-seeking enterprise income tax in accordance with the following provisions:
1. For an enterprise having a branch office in the territory of the Republic of China, the branch office shall make the provisional tax payment and file a declaration on such provisional payment in accordance with Article 67 and at the close of the year shall further compute the tax for annual settlement, make payment of the same and file an annual income tax return in accordance with Article 71;
2. For an enterprise without a branch office but having a business agent in the territory of the Republic of China, the business agent shall be responsible for withholding the tax. In the event that the business agent does not collect the price of goods pursuant to contractual agreement, it shall be responsible for reporting and paying the tax in accordance with the relevant withholding provisions or the payer shall withhold the tax at the time of payment under the approval of the competent tax authority;
3. For an enterprise having neither branch office nor business agent in the territory of the Republic of China, the payer shall withhold the tax at the time of payment.

A taxpayer may, at the time of preparing a provisional tax payment, claim an offset with the taxes withheld evidenced by withholding tax statements, and pay the remaining balance in cash. Where the tax withheld exceeds the provisional payment, the portion in excess thereof may be offset against the tax payable for the same year.

The tax authority shall, after having determined the annual income of a taxpayer, make out and serve on him/her/it a tax demand notice giving the balance of the tax payable for the full taxable year after deducting the provisional payment, the tax withheld yet to be offset, the amount of tax credits as specified in Paragraph 4 of Article 15, and other payments of the tax. However, the withholding tax from income subject to separate taxation in accordance with this Act shall not be deductible.
In case the tax as determined payable for annual settlement falls short of the total amount of tax paid, the tax authority shall make out and issue to the taxpayer a refund notice or an exchequer's check for refunding the overpaid amount of income tax.
If, thereafter any tax is decided upon as additionally payable or refundable pursuant to a recheck result, or a decision made on an administrative appeal or an administrative litigation, the tax authority shall make out and deliver to the taxpayer a tax demand notice, a revenue refund notice, or an exchequer's check for refunding the overpayment or for demanding the full payment of the tax payable. The taxpayer liable for additional tax shall, within ten days after service of the foregoing tax demand notice, fully pay the income tax obligation.
In the case of a refund as provided in the preceding two paragraphs, the tax authority shall, promptly and no later than ten days from the date of verification, fill out and serve to the taxpayer a tax refund notice or an exchequer's check. The period for refunding the overpayment shall be three months commencing from the date of service of the tax refund notice to the taxpayer. Upon expiration of the said refunding period, no refund will be made.
Where the amount of retained surplus profits declared by a taxpayer under Article 102-2 hereof is verified as being underdeclared or overdeclared, the provisions set out in Paragraphs 1 through 4 of this article shall apply mutatis mutandis to the supplemental payment of the shortfall tax or the refund of the overpaid tax.

(Deleted)

In the case where the items or the amounts of tax exemptions and various kinds of deductions declared in the annual income tax return filed by a taxpayer subject to individual income tax, or the deductions of various kinds of costs, expenses, losses, or investment tax credits declared in the annual income tax return filed by a taxpayer subject to profit-seeking enterprise income tax exceed the limitations prescribed by this Act and other subordinate regulations, or other laws and thus the payment of tax falls short, the remaining tax balance as determined by the tax authority shall be levied along with interest to be calculated on a daily basis at the banking interest rate as specified in Article 123 hereof from the date immediately following the expiry date prescribed for filing annual income tax returns until the date of payment. However, the interest to be charged shall be limited to the amount accruable for a period of one year.
In the case where the amount of interest to be charged under the preceding Paragraph does not exceed NT$1,500, such charge shall be exempted.

The provisions of all sections and articles of this chapter relating to the computation of various time limits shall apply mutatis mutandis where the fiscal year comes under the proviso of Article 23.

A taxpayer may appoint a certified public accountant or any other lawful agent to act on his/her/its behalf in such matters relating to income estimation and filing of statement, tax returns, application for recheck, administrative appeal or administrative litigation as provided in all sections of this chapter. The regulations governing such appointment shall be prescribed by the MOF.
The annual income tax return of a profit-seeking enterprise within a certain scope shall be audited and attested by a certified public accountant or any other lawful agent appointed by the profit-seeking enterprise. The regulations governing such appointments shall be prescribed by the MOF.
In the case of a profit-seeking income tax return audited and attested by a certified public accountant or any other lawful agent, the profit-seeking enterprise may enjoy the various benefits conferred by this Act for using the Blue Return.