Deed Tax Act Article 25
If a taxpayer fails to pay tax within the prescribed deadline, a belated surcharge of one percent of the amount of tax payable shall be imposed for every two days overdue; if the tax and the belated surcharge or the non-reporting surcharge aforementioned in the previous article remain unpaid for thirty days after the deadline, the case shall be referred to the court for compulsory execution.
中文原文 契稅條例第25條
納稅義務人不依規定期限繳納稅款者，每逾二日，加徵應納稅額百分之一之滯納金；逾期三十日仍不繳納稅款及滯納金或前條之怠報金者，移送法院強制執行。