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.