A tax payment notice shall contain the particulars, including the name or title and address of the taxpayer, type of tax, tax amount, tax rate and the deadline for payment of the tax payable, and shall be issued by the tax authorities.

Upon discovery of any incorrect entry, computation error or duplication in the contents of a tax payment notice issued under this Act, the taxpayer receiving such notice may, within the prescribed tax-paying period, apply with the tax authorities for review and correction.

Service of a document regarding the payment of tax(es) shall be executed by the tax authorities before the commencement date of payment of said tax(es) as stated in the document to be served.

Various documents to be issued for the collection of tax(es) may be served on the agent, representative, manager, or administrator of the taxpayer. In the event that the person to whom the service of a document is to be executed is on military service, the service thereof shall be made to his parent or spouse, or through the military unit that he serves in if he has no living parent or spouse.
For the documents issued for the collection of land tax or house tax, the user of such land or house may be named the recipient of said documents.
If all the collective joint-owners are collectively regarded as the taxpayer, the document can be served on one of the joint-owners. The tax authorities should also issue the tax assessment notice to the receiver of the document and the tax-paying period to all the collective joint-owners before the commencement date of payment of said tax(es) as stated in the document to be served. If the collective joint-owners are unascertainable, the service of the tax assessment notice can be made by public announcement, and it shall become effective as of the date following the date of public posting.
If the circumstances of assessment of the tax is equal to the amount filed on his/her tax return, the Sauthority-in-charge could make public declaration of the tax assessments instead of issuing and serving a “Notice of Tax Assessment” unless it is otherwise prescribed by other Tax laws.
Regulations on the scope of the cases referred to in the preceding paragraph, the implementation of public announcements, and other matters to be complied with shall be prescribed by the MOF.

In the event that a taxpayer is subject to a 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 three (3) 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 who 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 who has been approved by the authorities shall be exempted from the surcharge for delinquent payment.
At the effective date of the amendment of this Act on November 30, 2021, if the period of delay has not exceeded thirty (30) days, the provisions of the preceding paragraph shall apply.

Assessment period shall be determined in accordance with the following provisions:
1.For the tax which should be declared and paid by a taxpayer under the law and has been declared within the statutory period when filing a tax return, and which the taxpayer has no intention to evade by fraud or any other unrighteous means, the assessment period shall be five (5) years.
2.For the stamp tax payable by a taxpayer under the law and any other tax which should be assessed by the tax authorities based on the data recorded in the Tax Registration Book or obtained through investigation, the assessment period shall be five (5) years.
3.For the tax which is not declared within the statutory period when filing tax returns or has been intentionally evaded by the taxpayer by fraud or any other unrighteous means, the assessment period shall be seven (7) years.
During the assessment period set forth in the preceding Paragraph, if any additional tax is found to be assessable on the same taxpayer under investigation, the taxpayer shall still be so assessed and required to make payment thereof and/or subject to punishment; however, no additional tax may be assessed and punishment imposed in respect of any additional tax which is found to be assessable after the expiry of the applicable statutory assessment period.
At the expiry of the assessment period, in one of the following circumstances, an assessment can still be made:
1.In a case where a taxpayer is dissatisfied with the tax assessment and seeks administrative remedy, or if the tax assessment is cancelled by an administrative appeal or the court, the assessment period shall be 1 year from the date of cancellation.
2.If the tax assessment cannot be determined within the assessment period due to the occurrence of natural disasters or Uincident or a case of force majeure, the assessment period shall be six months from the date of the disappearance of the cause.
Where the tax assessment is subject to re-check at the request of the taxpayer after expiry of the assessment period or is cancelled by an administrative appeal or the court within a year prior to the expiry of the assessment period, Subparagraph 1 of the preceding paragraph shall apply mutatis mutandis.
The assessment period does not apply to the provisions of Paragraph 3 of Article 131 through Article 134 of the Administrative Procedure Act regarding the interruption of the statute of limitations.
In the cases not currently being assessed or pending final decision on the effective date of the amendment of this Act on November 30, 2021, Paragraphs 3 to 5 shall apply.

The commencement date of the assessment period set forth in Paragraph One of the preceding Article shall be determined in accordance with the following provisions:
1.For a tax which should be self-declared and has been declared by the taxpayer under the law within the statutory period for filing a tax return, the commencement date shall be the actual filing date of the tax return filed by the taxpayer.
2.For a tax which should be self-declared by the taxpayer under the law but has not been declared within the statutory period for filing a tax return, the commencement date shall be the date following the expiration date of the statuary period for filing the tax return.
3.For the stamp tax, the commencement date shall be the date on which the stamp tax becomes payable under the law.
4.For a tax which is assessed by the tax authorities based on the data recorded in the Tax Registration Book or obtained through investigation, the commencement date shall be the date following the expiration date of the period of collection of such tax.
5.For the land value increment tax, the commencement date shall be the date on which the tax authority received the filed tax return. However, if the provisions of Paragraph 3 of Article 6 are applicable, the commencement date shall be the date on which the tax authority was notified by a court or the Administrative Enforcement Agency.
6.If the facts on which the tax incentives are based change, or if the taxpayer fails to perform its obligations, causing the tax be made due retroactively, or Subparagraphs 1 to 5 cannot be applied to the start date of the assessment period, the start date is the date when such assessment becomes feasible.

The period for collection of a specific tax shall be five (5) years commencing from the date following the expiration date of the period for payment of said tax. Any tax which is collectable but has not been collected during the period for tax collection shall no longer be collectable, except that the tax for which a request for compulsory execution has been forwarded to the Administrative Enforcement Agency, or a declaration for participation in distribution has been filed with the court in accordance with the provisions of the Compulsory Execution Act, or a claim has been filed in accordance with the Bankruptcy Act and is pending.
With regard to the taxes collectable under Articles 10, 25, 26, 26-1, and 27, the period for tax collection set forth in the preceding Paragraph shall commence from the date following the expiration date of the altered period for tax payment.
Where the forwarding of a request for compulsory execution is held in abeyance under Article 39 hereof or the collection of tax is suspended under other laws, the duration of such temporary deferral or suspension of execution of taxation shall be excluded or deducted from the period for tax collection as provided in Paragraph 1.
Any uncollected tax which has been forwarded to the Administrative Enforcement Agency for compulsory execution shall be effective for 5 years commencing from the date following the expiration date of the period for tax collection. The period of execution, starting on a date within the five-year period, may remain effective for a period of five more years after the end of the five-year period. In the case that at the end of the said ten years (five plus five) that the compulsory execution has not yet been concluded, such order will no longer be effective.
Where a case has been forwarded to the Administrative Enforcement Agency for compulsory execution before the amendment on March 5, 2007, but has not yet been concluded, it cannot remain open for more than five years commencing from the date of this amendment. However, should a taxpayer fail to pay off an amount of tax of NT$10,000,000 or more by the end of March 4, 2017 or should any one of the following circumstances occur during the period of execution, the case may still remain open until the end of March 4, 2032:
1.Where a confirmed verdict of the arrest or custody has been issued to a taxpayer by the court through the petition of the Administrative Enforcement Agency in accordance with Article 17 of the Administrative Execution Act.
2.Where an injunction is issued to a taxpayer by the Administrative Enforcement Agency in accordance with Paragraph 1, Article 17-1 of the Administrative Execution Act.

The tax authorities may implement the following tax safeguards, except in the case where the taxpayer has furnished property equivalent to the tax payable as security:
1.Where a taxpayer fails to make a due tax payment, the tax authorities may notify the government authorities concerned to prohibit said taxpayer from transferring or creating other rights over the property of the taxpayer at a value equivalent to the amount of the outstanding tax payable, and may, if the taxpayer is a profit-seeking enterprise, notify the competent authorities to prohibit said taxpayer from reducing its capital.
2.In the event of any indication that the taxpayer conceals or transfers his/her/its property to evade the collection of tax, and a tax payment notice has been executed or the tax which should be declared and paid by a taxpayer has not been paid within the statutory period, the tax authorities may, without furnishing any security, apply to the court for a provisional seizure of his/her/its property.
Under any of the following circumstances, the tax authority should lift the tax safeguard measures in the preceding paragraph:
1.The taxpayer or a third party has provided property equivalent to the tax payable as a guarantee.
2.The taxpayer initiates an administrative remedy with respect to the tax assessment, and has the tax assessment successfully cancelled by an administrative appeal or the court. However, if there are signs of taxpayers hiding, transferring assets or tax evasion, tax safeguards will not be lifted.
Any individual residing in the Republic of China or any profit-seeking enterprise operating within the territory of the Republic of China, which fails to pay tax in due date, the single account of tax due or the combined account of the tax due plus fine, if over the amount of NT$1,000,000 for the individual or over the amount of NT$2,000,000 for the profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for the individual, and the amount is over NT$3,000,000 for the profit-seeking enterprise, the MOF may request the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China. If the taxpayer is a profit-seeking enterprise, the responsible person thereof may be restricted from exiting the Republic of China. However, in the event that the taxpayer has furnished property equivalent to the tax payable as security, or if the tax authorities fail to carry out the first half of Subparagraph 1 or Subparagraph 2, preceding Paragraph 1, the MOF may not request the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China.
1.When the MOF requests the Ministry of the Interior National Immigration Agency to restrict the said taxpayer from exiting the Republic of China, it shall also simultaneously notify the said taxpayer in writing the reasons with remarks for the procedures for administrative remedies and deliver the notice as prescribed by law.
2.The period of restriction from exiting the Republic of China by the Ministry of the Interior National Immigration Agency shall not be over five years from the date of enforcement.
If the taxpayer or the responsible person of an enterprise falls under any of the falling conditions, the MOF may request the Ministry of the Interior National Immigration Agency to lift such restriction:
1.Restriction from exiting the Republic of China has already exceeded the period provided in Subparagraph 2 of the preceding paragraph.
2.The taxpayer has paid the tax due and fine, or has furnished property equivalent to the tax payable as security to the tax authorities.
3.The taxpayer seeks an administrative remedy with respect to the tax assessment, and has the tax assessment successfully cancelled by an administrative appeal or the court. However, the restriction on exiting the Republic of China will not be lifted should the tax assessment be partially revoked and the unpaid tax which is not revoked amounts to the ones set out in the preceding paragraph, or should there be indications that the taxpayer will conceal or transfer assets or evade taxation.
4.The administrative remedy and penalty procedures were concluded, and the combined amount of the tax due and fine is under the standard provided in the preceding paragraph.
5.The company or the limited partnership organization which owes the tax has been dissolved and settled by law, and has no remaining assets to pay for tax and fine.
6.The tax due by the taxpayer has been allocated in accordance with the settlement or bankruptcy procedure of the Bankrupt Law.
The provisions set forth in Articles 242, 243, 244, and 245 of the Civil Code, and set forth in Articles 6 and 7 of the Trust Law shall apply mutatis mutandis to the levy of taxes.

Under any of the following circumstances, the tax authorities may collect any tax leviable under the act prior to the statutory date of taxation of such tax, except in the case where the taxpayer has furnished property equivalent to the tax payable as security:
1.Where there is an indication that the taxpayer is apparently intending to conceal or transfer his/her/its property or to evade tax;
2.Where the taxpayer applies for an exit permit prior to the statutory commencement date of collection of such tax; or
3.Where early tax collection is applied for by the taxpayer for any other specific reason.Any tax which is collectible by law but has not been collected before the taxpayer concerned is declared bankrupt or is ordered by a court ruling to proceed with company reorganization shall be deemed a due obligatory claim against the bankrupt estate or a due claim in the company reorganization upon the announcement of bankruptcy or rendition of the ruling for company reorganization.

In accordance with this Act or any relevant tax law, where the amount of tax which shall be paid additionally or to be transferred for compulsive execution by the tax authority, is less than a specific amount, the MOF may, depending upon the actual situation and after obtaining the approval of the Executive Yuan, waive the payment or compulsive execution.

In the event that a taxpayer is unable to pay in full a tax within the statutory period for tax payment upon the occurrence of a natural disaster or incident, force majeure, or being economically disadvantaged, an application may be filed with the competent tax authorities within the statutory period for tax payment for the deferral of the tax payment or for payment by installments; the period of such deferral or installment payments shall not exceed three (3) years.
The scope of natural disaster, force majeure, and economically disadvantaged persons, as well as implementation regulations in the preceding paragraph shall be prescribed by the MOF.

In the event that a taxpayer is unable to pay in full a tax within the statutory period for tax payment, under any of the following circumstances, an application may be filed with the competent tax authorities within the statutory period for payment by installments:
1.Taxpayers are unable to pay income tax due to financial hardship.
2.The tax authority determines that the taxpayer shall be required to make a large amount of payment.
3.Municipalities, county (city) governments, and township (town, city) offices levy local taxes, which are determined to meet the reasons for installment payment.
The installment period of the preceding paragraph shall not exceed three (3) years, and the taxpayer shall be charged the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings, for the period from the date following the original deadline for making the payment of such tax to the date of payment of tax; if the individual exceeds NT$1 million or the profit-seeking enterprise exceeds NT$2 million, the tax authority may request the taxpayer provide property equivalent to the amount of tax payable as security, but if the local tax stipulates otherwise, such regulations shall apply.
Determination of the financial hardship set out in Subparagraph 1 of Paragraph 1, determination of the large amount of payment set out in Subparagraph 2 of the same paragraph, and the scope and implementation rules of the requirement that the taxpayer provide property equivalent to the amount of tax payable as security set out in the preceding paragraph are subject to decisions of the MOF. Reasons and implementation rules concerning installment payment of local taxes are to be determined by local governments at all levels depending on socioeconomic conditions and the actual needs thereof.

In the event that a taxpayer fails to make timely payment of any tax for which the extension for tax payment or payment by installments has been approved, the tax authorities may, within three (3) days from the date following the expiration date of that particular payment, issue to the taxpayer a written notice, demanding the payment of the remaining tax in a lump sum within ten (10) days. In the event that the taxpayer further fails to pay such tax within the given time limit, the tax authorities shall forward the case to compulsory execution.

In the event that a taxpayer has made overpayment of any tax as a result of mis-application of tax law, mis-calculation by him or herself, or other mistakes that can be attributed to the taxpayer, an application for refund of such overpaid tax supported by substantial documentation may be filed within ten years from the date of payment thereof. Application for refund of such overpaid tax shall be denied if it is filed after the said ten-year period. But for a taxpayer has made overpayment of any tax as a result of a mistake that can be attributed to government agencies, an application for refund of such overpaid tax supported by substantial documentation may be filed within fifteen years from the date of payment thereof. Application for refund of such overpaid tax shall be denied if it is filed after the said fifteen-year period.
If the tax authority discovers the cause of a mistake within the time limit specified in the preceding paragraph, the overpaid tax shall be refunded within two years.
If the taxpayer is not satisfied with a tax assessment, has applied for administrative remedy, and the court makes a judgment, the provisions of the preceding paragraph shall not apply.
In the event that the overpayment of tax in the preceding Paragraph 1 was made by the taxpayer in cash, the tax authorities shall, based on the fixed interest rate on January 1 of each year for one-year time deposit of postal savings, calculate daily interest for such amount of overpaid tax starting from the date the overpaid amount was made till the documentation required by the internal procedures of the tax authorities for the refund of overpayment of tax is completed and such interest shall be added to the amount of the refund.
As for the enforcement of the amendment to this Article on November 30, 2021, where overpayment is made due to the reasons specified in the original Paragraph 1 and where the overpayment does not exceed the statutory 5-year time period for refund, the new Paragraph 1 shall apply; and where overpayment is made due to the reason stated in the original Paragraph 2, an application for refund shall be filed within fifteen (15) years from the enforcement of the amendment.
As for the enforcement of the amendment to this Article on November 30, 2021, for overpayment made due to the reasons specified in the original Paragraph 1 or the original Paragraph 2, should an application for refund be filed after the enforcement of the amendment, or should the application for refund be filed prior to the enforcement of the amendment and yet the overpaid tax is not refunded yet, or should the overpaid tax be refunded prior to the enforcement of the amendment and yet the refund is not yet confirmed, the provision of Paragraph 4 shall apply and interest calculated thereto should be added to the refund. However, should the provisions prior to the amendment be more favorable to the taxpayer(s), such provisions prior to the amendment shall apply.
Persons who know clearly that they have no obligations to pay taxes and yet still make tax payments in violation of tax laws or other laws and regulations shall not request a refund of such payments.

For the tax payment refundable to a taxpayer, the tax authorities shall offset the refundable taxes payable against the delinquent taxes receivable from a said taxpayer, and shall forthwith inform, by notice, said taxpayer of such offset.

For the collection of information required for taxation, investigator(s) appointed by the tax authorities concerned or the Taxation Administration of the MOF may conduct an investigation into the relevant entity, organization, or individual, request the subject of an investigation to provide accounting books, receipts, or other relevant documents, or request the presence of a taxpayer at the office of the investigator(s) to answer questions, to which the subject of the investigation shall raise no objection.
The investigation in the above paragraph shall not exceed the necessary scope for the collection of the information required for taxation.
Where the subject of an investigation considers the manner of the investigation conducted by the investigator improper, he/she/it may request the authorities in which the investigator serves or the supervisory authorities to handle the same in an appropriate manner.
The competent tax authorities or the Taxation Administration of the MOF shall issue receipts for receiving any and all accounting books, documentary evidence, or other relevant documents provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within thirty (30) days from the date on which all such accounting books, documentary evidence, and other relevant documents are provided, unless there is a suspicion of tax evasion. Under special circumstances, the period of retention of such documents may be extended for another thirty (30) days, and shall be limited to only one extension, with the approval of the head of the competent tax authorities or of the Taxation Administration of the MOF.

With regard to a case involving a suspicion of evasion or omission of income tax and/or business tax, the tax authorities may, with good cause shown, apply with the local judicial authorities for a search warrant and, in conjunction with local police officers or local autonomy officials, enter and search the place where relevant accounting books, documents and/or evidence might be concealed. No person other than the personnel of the above-said authorities may take part in such search. Any and all relevant accounting books, documents or evidence seized through search shall be brought back, jointly by the participants in the search operation, to the competent tax authorities for handling in accordance with the act.
Upon receipt of the application from the tax authorities concerned, the judicial authorities shall, if accepting the cause(s) stated in the application, promptly issue the search warrant required. The tax authorities shall, within ten (10) days after the issuing date of the search warrant, complete the execution of search and return the search warrant to said judicial authorities. With respect to other matters relating to the search and seizure, the provisions of the Code of Criminal Procedure shall apply mutatis mutandis.

Investigators appointed by the tax authorities or the MOF shall, while executing official duties, present the evidentiary documents pertaining to the official duties that they are executing; the investigated person may refuse to be investigated if the investigator fails to present said evidentiary documents.

Regarding the information about a taxpayer in connection with the property, income, business, and tax payment of said taxpayer, the tax officials shall keep such information strictly confidential without disclosing them to any other person except the following persons and institutions:
1.The taxpayer himself/herself/itself or his/her heirs.
2.The agent or advocate authorized by the taxpayer.
3.Tax authorities.
4.Supervising and controlling authorities.
5.Government agencies responsible for administrative appeals or lawsuits related to taxation affairs.
6.Government agencies investigating the cases involving taxation affairs.
7.Government agencies and their personnel as approved by the MOF.
8.Any creditor who has obtained a final judicial judgment or any other ground for execution.
The restrictions set forth in the preceding Paragraph shall not apply to cases where the tax authorities provide any taxpayer data and information without disclosing the names or titles of the taxpayers involved in accordance with the provisions of ”The Freedom of Government Information Law” of the taxpayers involved, including government authorities for statistical purposes, schools and research staff, academic and research institutions and researchers for teaching or research purposes, and public authorities and the representatives of the people for supervision purposes.
The government agencies and personnel in Subparagraphs 4 to 8 of Paragraph 1 who obtain the data or information approved by the MOF shall not use them for other purposes, and in the event of any of the government officials specified in Subparagraphs 4 to 7 or anyone as specified in Subparagraph 8 of Paragraph 1 hereof is found to have disclosed the data and information provided by the tax authorities as specified in the first paragraph hereof, the third paragraph of Article 43 governing the disclosure of confidential data and information by tax officials shall apply mutatis mutandis.

After the confirmation of a serious case of insufficient tax payment or tax evasion, the MOF or the tax authorities designated may make a public announcement of the name or title of the tax debtor or tax evader and the facts of such tax delinquency or tax evasion without being subject to the restriction set forth in the first Paragraph of the preceding Article.
The MOF or the tax authorities designated may, after obtaining the consent of the taxpayers concerned, make a public announcement of the names or titles of the taxpayers having paid greater amount of taxes, and award them; the regulations governing such awards shall be prescribed by the MOF.
The term "confirmation" as used in the first Paragraph of this Article shall refer to any of the following circumstances:
1.Where the taxpayer fails to apply for recheck after a case is assessed by the competent tax authorities;
2.Where the taxpayer fails to file an administrative appeal after a decision on the recheck is made;
3.Where the taxpayer fails to initiate an administrative litigation after a decision on the administrative appeal is made; or
4.Where a final and biding judgement is rendered in an administrative litigation.