Enforcement Rules of the Income Tax Act Article 104

The act of a taxpayer failing to pay the income tax beyond the prescribed time limit (the deadline date) as set forth in Article 112 of the Act shall include any of the following circumstances:1.(deleted)2.Failing to pay the assessed provisional tax beyond the deadline date specified in the tax payment notice issued by the tax authority in charge in accordance with the provisions set out in Paragraph Two, Article 68 of the Act;3.Failing to pay the tax payable declared in the annual income tax return beyond the deadline date specified in Article 71 of the Act (of the current taxation year);4.Failing to pay the additional income tax assessable on the undistributed surplus earnings (of the preceding taxation year) beyond the time limit (deadline date) specified in Article 102-2 of the Act (of the current taxation year);5.Failing to pay the assessed income tax beyond the time limits (deadline date) respectively specified in the income tax payment notice issued under Article 100, Article 114, Article 114-2 of the Act, and/or in accordance with the Taxation Act; or6.Failing to pay the tax payable declared in the current final report on total business income or income earned from liquidation beyond the deadline date specified in Paragraphs 1 and 2, Article 75 of the Act.