Some taxpayers filed their individual income tax during the declaration period. They later found out they had made some mistakes, but the declaration deadline had passed. May they correct and file the

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Nantou Branch, National Taxation Bureau of the Central Area, Ministry of Finance said, taxpayers who had filed their income taxes but later needed to make changes because of omission or misfiling past the declaration deadline, can voluntarily make the required payments, provided the National Taxation Bureau has not yet processed their returns.
    In this situation, only the interest on tax due will be charged; no penalty will be imposed on the taxpayer. The taxpayer will be required to fill out a new tax return form and write the receipt number or the first tax return in the lower right hand corner of the new form.
    The taxation bureau will compute the interest the taxpayers who file late must pay. The calculation of interest shall be computed starting from the day after the deadline until receipt by the taxation unit. Interest shall be calculated on a daily basis at the interest rate quoted by the postal savings for a one-year fixed deposit.
    If you have any questions, please call our toll-free number 0800-000321. It's our pleasure to serve you.

Contacts: Individual Income Tax Section Ms. Shu-Jing Shi

TEL：(049)2223067Ext.203 

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a0f1ea73f8914514aa7fc4d9aeb9b260