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Exemption of Belated Surcharge Not Possible for Overdue Taxes under Enforcement Actions

After receiving a Demand Note to pay overdue taxes and penalties from Taichung Branch, Administrative Enforcement Agency, Ministry of Justice, some people express that they are willing to pay the taxes but plead not to pay the 15% belated surcharges. Such pleads are illegal and are not allowed.

Local Tax Bureau of Taichung City Government said that if a taxpayer does not pay his/her tax debt within the payment period, 1% belated surcharge shall be imposed for every 2 days overdue; if the taxes are still not paid 30 days after the payment period, the tax authority will transfer the case to the Administrative Enforcement Agency for further actions. Therefore, every taxpayer is urged to pay his/her taxes within the period specified by the tax statement legitimately served by the tax authority. Otherwise, the taxpayer will be required to pay the tax, 15% belated surcharge, and the enforcement costs, if his/her case has been transferred to the Administrative Enforcement Agency.

Local Tax Bureau reminded the public to pay the land value tax in November within the stipulated period and before the deadline to avoid being levied of belated surcharge and even enforcement cost. If you have any question, please call 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center.
  • Data update: 2018-11-19
  • Publish Date: 2013-12-20
  • Source: Local Tax Bureau
  • Hit Count: 278