Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers Article 2
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.
The term "natural disaster or incident, force majeure" and "being economically disadvantaged" as used under Article 26 of the Act shall be determined in accordance with the following provisions:1.Natural disasters or incidents and force majeure shall refer to earthquakes, storms, floods, droughts, frost, fire, debris flow, tsunamis, epidemics, plagues of insects, wars, nuclear emergency, gas explosions, or other unforeseeable and unavoidable disasters or events that cannot be resisted by human force.2.Being economically disadvantaged shall refer to the low-income households described in Paragraph 1 of Article 4 of the Public Assistance Act.
中文原文 納稅義務人申請延期或分期繳納稅捐辦法第2條
本法第二十六條所稱天災、事變、不可抗力之事由、經濟弱勢者，其認定方式如下：
一、天災、事變、不可抗力之事由：指震災、風災、水災、旱災、寒害、火災、土石流、海嘯、瘟疫、蟲災、戰爭、核災、氣爆，或其他不可預見、不可避免之災害或事件，且非屬人力所能抗拒者為限。
二、經濟弱勢者：指納稅義務人為社會救助法第四條第一項規定所稱低收入戶。
一、天災、事變、不可抗力之事由：指震災、風災、水災、旱災、寒害、火災、土石流、海嘯、瘟疫、蟲災、戰爭、核災、氣爆，或其他不可預見、不可避免之災害或事件，且非屬人力所能抗拒者為限。
二、經濟弱勢者：指納稅義務人為社會救助法第四條第一項規定所稱低收入戶。