(Taichung News) To assist taxpayers who, due to special circumstances, are unable to pay taxes on time, the Local Tax Bureau of the Taichung City Government offers services for deferred or installment payment of taxes. These services are divided into two application categories: interest-free and interest-bearing. Taxpayers who are affected by natural disasters, emergencies, force majeure events, or who are economically disadvantaged may apply, within the prescribed tax payment period, for interest-free deferral. Under this arrangement, payment may be deferred for up to one year or made in up to 36 installments. In cases where the Tax Bureau has assessed a substantial additional tax amount, or where a taxpayer is willing but unable to settle the tax liability in a lump sum, an application may be made for installment payment with interest. Such payments may be spread over a maximum of 36 installments. Upon approval, interest on each installment shall be calculated from the day following the original payment due date, based on the fixed interest rate for one-year time deposits of Chunghwa Post as of January 1 of each year, and shall be collected together with the tax due.
The Bureau provided the following example: Mr. A operates a small food and beverage business. Due to typhoon-related damage last year, his revenue declined sharply, leaving him unable to pay his land value tax and house tax in a lump sum. Before the tax payment deadline, he submitted an application for installment payment to the Tax Bureau, together with the relevant supporting documents. His application was approved, allowing the taxes to be paid in 18 installments. As a result, he is only required to pay a portion of the tax each month, along with a small amount of interest, thereby avoiding late payment penalties and the risk of enforcement actions arising from unpaid tax liabilities.
The Tax Bureau further explained that once an application for deferred or installment payment has been approved, if any installment is not paid by the prescribed deadline, the Bureau will, within three days from the day following the expiration of the payment period for that installment, issue a notice demanding payment of the outstanding balance. The taxpayer will be required to settle the full remaining amount in a lump sum within ten days. If payment is still not made after the deadline, the case will be referred to the corresponding branch of the Administrative Enforcement Agency, Ministry of Justice, for compulsory enforcement.
The Tax Bureau reminds the public that applications for deferred or installment payment of taxes may be submitted not only in person at service counters, but also online through the Bureau’s website. This online option helps save travel time, reduce energy consumption and carbon emissions, and contributes to the achievement of the United Nations Sustainable Development Goals, specifically SDG 10 (Reduced Inequalities) and SDG 13 (Climate Action). For further inquiries or tax-related concerns, feel free to call the Bureau’s toll-free service hotline at 0800-000321, or dial 04-22585000 and press 1 for the A++ Station, where dedicated staff will be pleased to assist you.