Late/Amended-Filing Payment of Individual Income Tax-15Q 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 the case that there is an error in any of 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.
- After payment is made, attach the Filing Copy to the tax return and file it with the tax collection authorities.
- A taxpayer who makes payment of late/amended-filing shall be surcharged interest on the amount of the tax payable. The interest shall be calculated on a daily basis at the fixed interest rate set for the day after the expiry of the said tax payable quoted by postal savings for a one-year term deposit (if the date of expiry falls on a weekend or holiday, such date shall be deferred to the next working day).
- 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.
- Manual of operation(pdf) 、Manual of operation(word) 、Policy Setting(pdf) 、Policy Setting(word)。