The Statutory Period of Application for Recheck should not be Extended by the Approval of Installments plus Interest
The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “The Bureau”), indicated that according to Article 35 of the Tax Collection Act, if the taxpayer disagrees with the amount of tax payable or tax shortage stated in the tax assessment notice, an application for recheck shall, after receipt of the Tax Payment Slip, be filed within 30 days from the date of expiration of the period for payment of said tax. The statutory period for applying for recheck will not be extended even if the taxpayer has applied to the National Taxation Bureau for approval to pay taxes in interest-plus installments due to financial hardship.
For example, Ms. Wang received the notice for assessment of individual income tax, with the amount of tax payable, and the payment deadline is Feb. 20, 2023. Ms. Wang was unable to pay the tax within the deadline for financial hardship, so she applied for paying taxes in 6 installments with added interest approved by the National Taxation Bureau. If Ms. Wang had disagreed with aforesaid tax assessment notice approved by the National Taxation Bureau and prepared to apply for recheck, she should have still filed an application within 30 days from the day of the original payment deadline of Feb. 20, 2023.
The Bureau would like to remind taxpayers that, if they disagree with the approved tax payment, even if the tax will be paid in installment with added interest approved by the National Taxation Bureau as a result of financial difficulty, the application recheck period will not be extended. Please apply for a recheck within 30 days from the date of expiration of the period for payment of said tax to avoid non-compliance with the relief process due to overdue application.
If there is any question, please dial our toll-free number 0800-000-321. We are at your service.
Press Release Contact: Ms. Wang
Legal Affairs Division
TEL: 06-2223111ext.8134
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c82b63b0cfca45ee96828f500b377896