Payment of Individual Income Tax-15K Query
- At ‘Taxpayer ID No.’, enter the ID No. that appears on your Alien Resident Certificate (ARC) or Alien Permanent Resident Certificate (APRC). If you do not have an ARC or APRC, enter your date of birth and combine it with the first two letters of your name as it appears in the Latin alphabet in your passport; for instance, Wong, David was born on 30th September, 1976, so his Taxpayer ID No. should be entered as 19760930WO.
- At ‘Address That Appears on Your ARC’, enter the address that appears on your ARC or APRC. If you do not have an ARC or APRC, enter the address of your current residence within the ROC. If neither of the aforesaid matches your situation, enter the last address at which you were residing within the ROC.
- Make a careful review of the information in each of the entry columns prior to making payment. In case there is any error in the entries, revise the information via the system and use the new print-out to make the payment. The original print-out cannot be used as there will be an inconsistency between the information in the print-out and that in the bar-code.
- Payment may be made at any commissioned bank of the R.O.C. government treasury. In the case of payment made prior to or within two days after the due date, and where the total payment is calculated to be NT$20,000 or under, such payment can also be made in cash at 7-ELEVEN, FamilyMart, Hi-Life, and OK convenience stores. Such payment as is made within two days after the due date at a commissioned bank or at a convenience store shall not be subject to the imposition of the surcharge for delinquent payment.
- After payment is made, attach the Filing Copy to the tax return and file it with the tax collection authorities.
- If a taxpayer fails to pay the tax due before the deadline stipulated by the Income Tax Act, a surcharge for delinquent payment shall be levied. The surcharge for delinquent payment shall be equal to one percent of payment of tax due delayed for each unit of two days for up to 30 days. If the taxpayer fails to pay the tax due within a period of 30 days after the deadline stipulated by the Income Tax Act, the interest arising from both the tax due and the surcharge for delinquent payment shall be imposed and calculated on a daily basis at the fixed interest rate set for 1st January of the year to which the tax due was made quoted by postal savings for a one-year term deposit.
- A taxpayer may, if he/she finds the decision to levy the surcharge for delinquent payment unacceptable, request a recheck within 30 days after the expiry of the time limit of the 30-day period for the collection of the said delinquent payment surcharge. If he/she finds the interest arising from both the tax due and the surcharge for delinquent payment unacceptable, he/she may request a recheck within 30 days from the second day after the expiry of the time limit of the 30-day period for the collection of the said delinquent payment surcharge.
- If the original due date is a Sunday, public holiday or any other day of rest stipulated by laws, the following day shall be the new due date. If the original due date is a Saturday, the new due date shall be the following Monday.
- 1.Manual of operation(pdf) 、Manual of operation(word) 、Policy Setting(pdf) 、Policy Setting(word)。