Income Tax Act Article 100-2
In the case where the items or the amounts of tax exemptions and various kinds of deductions declared in the annual income tax return filed by a taxpayer subject to individual income tax, or the deductions of various kinds of costs, expenses, losses, or investment tax credits declared in the annual income tax return filed by a taxpayer subject to profit-seeking enterprise income tax exceed the limitations prescribed by this Act and other subordinate regulations, or other laws and thus the payment of tax falls short, the remaining tax balance as determined by the tax authority shall be levied along with interest to be calculated on a daily basis at the banking interest rate as specified in Article 123 hereof from the date immediately following the expiry date prescribed for filing annual income tax returns until the date of payment. However, the interest to be charged shall be limited to the amount accruable for a period of one year.In the case where the amount of interest to be charged under the preceding Paragraph does not exceed NT$1,500, such charge shall be exempted.
中文原文 所得稅法第100-2條
綜合所得稅納稅義務人結算申報所列報之免稅及扣除項目或金額，及營利事業所得稅納稅義務人結算申報所列報減除之各項成本、費用或損失、投資抵減稅額，超過本法及附屬法規或其他法律規定之限制，致短繳自繳稅款，經稽徵機關核定補繳者，應自結算申報期限截止之次日起，至繳納補徵稅款之日止，就核定補徵之稅額，依第一百二十三條規定之存款利率，按日加計利息，一併徵收。
但加計之利息，以一年為限。
依前項規定應加計之利息金額不超過一千五百元者，免予加計徵收。
但加計之利息，以一年為限。
依前項規定應加計之利息金額不超過一千五百元者，免予加計徵收。