Income Tax Act Article 78
The tax authority shall at all times assist and urge taxpayers to file annual income tax returns within the prescribed period and shall, fifteen days prior to expiration thereof, send a reminder pointing out the responsibility associated with belated reporting.The reminder as provided in the preceding paragraph may be sent in the form of a public notice.
中文原文 所得稅法第78條
稽徵機關應隨時協助及催促納稅義務人，依限辦理結算申報，並於結算申報限期屆滿前十五日填具催報書，提示延遲申報之責任。
前項催報書，得以公告方式為之。
前項催報書，得以公告方式為之。