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.