House Tax Act Article 18
Taxpayers who fail to pay house tax before the deadline specified in the tax payment notice shall be subject to a belated surcharge.
中文原文 房屋稅條例第18條
納稅義務人未於稅單所載限繳日期以內繳清應納稅款者，應加徵滯納金。
English translation for reference only; the Chinese text prevails. Not legal advice.