What to Do if Your Tax Bill is Overdue?
The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, with the advent of the digital era, various tax payment channels have been introduced to provide taxpayers with greater convenience. However, some taxpayers, due to busy schedules, often forget to pay taxes before the deadline and only seek guidance after the due date has passed.
The Bureau explained that within 3 days after the payment deadline, taxpayers can still pay at tax-collecting financial institutions (excluding Post Offices) with their payment notices. Additionally, electronic payment methods remain available, including credit card, financial chip card, electronic payment account, ATM transfer and transfer via current or savings deposit account. For tax amounts under NT$30,000, payments can also be made at convenience stores such as 7-Eleven, FamilyMart, Hi-Life, and OK Mart.
The Bureau further explained that starting from the 4th day after the payment deadline, payments can only be made at financial institutions that collect taxes. According to Article 20 of the Tax Collection Act, for overdue tax payments, a delinquency charge in an amount equal to 1% of the amount of the tax shall be charged for every 3 days of delay. If the payment is overdue by more than 30 days, late interest is also levied, and calculations continue even on holidays. Taxpayers are advised to be aware of these rules.
Finally, the Bureau would like to remind taxpayers to pay their taxes within the payment period specified on the tax payment notice issued by the National Taxation Bureau, so as to avoid incurring additional delinquency charges and interest for payments made more than 3 days after the deadlines, which would only increase their tax burden. For inquiries, please call the toll-free number 0800-000-321 for assistance.
Press Release Contact: Ms. Cheng
Collection and Information Management Division
TEL: 06-2223111 ext.8110
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=86a1da986e604844987285806775824a