Deed Tax Act Article 24
If a taxpayer fails to file tax return within the prescribed deadline, a non-reporting surcharge of one percent of the amount of tax payable shall be imposed for every three days overdue, capped at the amount of tax payable. However, it shall not exceed NT$15,000.
中文原文 契稅條例第24條
納稅義務人不依規定期限申報者，每逾三日，加徵應納稅額百分之一之怠報金，最高以應納稅額為限。
但不得超過新臺幣一萬五千元。
但不得超過新臺幣一萬五千元。