Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers Article 1
This English translation was last updated on 2015-05-26, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
These Regulations are enacted pursuant to the provisions set out in Paragraph 2 of Article 26 of the Tax Collection Act (hereinafter referred to as the “Act”).
中文原文 納稅義務人申請延期或分期繳納稅捐辦法第1條
本辦法依稅捐稽徵法（以下簡稱本法）第二十六條第二項規定訂定之。