Income Tax Act Article 72

The period for filing an annual income tax return as provided in Paragraph 1 of Article 71-1 may, before the time limit and under special circumstances, through the application of the will executors, or heirs, or estate administrator and upon the approval of the tax authority, be extended to a date not later than the time limit prescribed for filing an estate tax return.Any taxpayer as provided in Paragraph 2 of Article 71-1 and Article 73 may, under the special circumstances of being unable to file his/her/its tax return within the time limit or file by himself/herself/itself, appoint an individual residing in the territory of the Republic of China to file a tax return and make a tax payment on his/her/its behalf with the approval of the tax authority. In the case of a delinquent payment or failure to entrust a certified public accountant or any other lawful agent to file the tax return and make a tax payment on his/her/its behalf, the tax authority may notify the exit/entry control office to deny exit clearance to such a taxpayer.