Deed Tax Act Article 30
In the prescribed period for filing and payment of deed tax, if a taxpayer is unable to file tax return or pay tax on time due to force majeure, the reasons shall be declared within ten days after the elimination of force majeure, and upon verification to be true, no non-reporting surcharge or belated surcharge shall be imposed.
中文原文 契稅條例第30條
在規定申報繳納契稅期間，因不可抗力致不能如期申報或繳納者，應於不可抗力之原因消滅後十日內，聲明事由，經查明屬實，免予加徵怠報金或滯納金。