Charges And Fees Act Article 15
Unless otherwise provided for in other applicable laws, where a person obligated to pay charges and fees, for which a time limit has been set, fails to make the payment by the time limit due to an act of God, disaster, or force majeure, he/she/it may file, within 10 days of extinction of such causes, an application with the collecting agency for an extension of the payment, together with conclusive evidence.
中文原文 規費法第15條
訂有繳納期限之規費，繳費義務人因天災、事變或其他不可抗力之事由，不能於規定期限內繳納者，除其他法律另有規定者外，得於其原因消滅後十日內提出具體證明，向徵收機關申請准予延期繳納，其延期繳納期間不得逾一年。