Value-added and Non-value-added Business Tax Act Article 50
A taxpayer, failing to pay any tax within the specified time limit, shall be subject to surcharge on belated payment. If the payment is not met thirty days after the time limit, the competent tax authority may, in addition to referring the case to the court for compulsory execution, suspend its business.Interest on the aforesaid tax due calculated at the fixed interest rate on January 1 of each year for a one-year time deposit of postal savings, shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
中文原文 加值型及非加值型營業稅法第50條
納稅義務人逾期繳納稅款者，應加徵滯納金；逾三十日仍未繳納者，除移送強制執行外，並得停止其營業。
前項應納稅款，應自滯納期限屆滿之次日起，至納稅義務人自動繳納或強制執行徵收繳納之日止，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日計算利息，一併徵收。
前項應納稅款，應自滯納期限屆滿之次日起，至納稅義務人自動繳納或強制執行徵收繳納之日止，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日計算利息，一併徵收。