Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers Article 3
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 "deferral of the tax payment" referred to in these Regulations means to pay tax in full within the deferral period; the term "installments of the tax payment" means to pay tax in monthly installments.A taxpayer applying for the deferral of the tax payment or for payment by installments can only apply for one or the other.After the competent tax authority accepts the application filed by a taxpayer according to the preceding paragraph, the deferral period or installment period is determined in accordance with the following provisions:1.Occurrence of a natural disaster or incident and force majeure:(1)Where the amount of tax payment is less than NT$200,000, the deferral period can be extended for 1 to 2 months, or the number of installments can be from 2 to 3.(2)Where the amount of tax payment is more than NT$200,000 and less than NT$1,000,000, the deferral period can be extended for 1 to 3 months, or the number of installments can be from 2 to 6.(3)Where the amount of tax payment is more than NT$1,000,000 and less than NT$5,000,000, the deferral period can be extended for 1 to 6 months, or the number of installments can be from 2 to 12.(4)Where the amount of tax payment is more than NT$5,000,000 and less than NT$10,000,000, the deferral period can be extended for 1 to 12 months, or the number of installments can be from 2 to 24.(5)Where the amount of tax payment is more than NT$10,000,000, the deferral period can be extended for 1 to 12 months, or the number of installments can be from 2 to 36.2.Being economically disadvantaged:(1)Where the amount of tax payment is less than NT$30,000, the deferral period can be extended for 1 to 6 months, or the number of installments can be from 2 to 12.(2)Where the amount of tax payment is more than NT$30,000 and less than NT$200,000, the deferral period can be extended for 1 to 12 months, or the number of installments can be from 2 to 24.(3)Where the amount of tax payment is more than NT$200,000, the deferral period can be extended for 1 to 12 months, or the number of installments can be from 2 to 36.The amount of each installment shall not be less than a specific amount of payment waived in accordance with Article 25-1 of 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3條
本辦法所稱延期繳納，指延長繳納期限，一次繳清應納稅捐；所稱分期繳納，指每期以一個月計算，分次繳納應納稅捐。
納稅義務人申請延期或分期繳納應納稅捐，僅得就延期或分期繳納擇一適用。
主管稅捐稽徵機關受理前項納稅義務人申請後應依下列標準，酌情核准延期繳納之期限或分期繳納之期數：
一、因天災、事變、不可抗力之事由者：
（一）稅捐未達新臺幣二十萬元，得延期一至二個月或分二至三期。
（二）稅捐在新臺幣二十萬元以上，未達新臺幣一百萬元，得延期一至三個月或分二至六期。
（三）稅捐在新臺幣一百萬元以上，未達新臺幣五百萬元，得延期一至六個月或分二至十二期。
（四）稅捐在新臺幣五百萬元以上，未達新臺幣一千萬元，得延期一至十二個月或分二至二十四期。
（五）稅捐在新臺幣一千萬元以上，得延期一至十二個月或分二至三十六期。
二、為經濟弱勢者：
（一）稅捐未達新臺幣三萬元，得延期一至六個月或分二至十二期。
（二）稅捐在新臺幣三萬元以上，未達新臺幣二十萬元，得延期一至十二個月或分二至二十四期。
（三）稅捐在新臺幣二十萬元以上，得延期一至十二個月或分二至三十六期。
分期繳納應納稅捐，每期金額不得低於依本法第二十五條之一規定所定免徵限額。
納稅義務人申請延期或分期繳納應納稅捐，僅得就延期或分期繳納擇一適用。
主管稅捐稽徵機關受理前項納稅義務人申請後應依下列標準，酌情核准延期繳納之期限或分期繳納之期數：
一、因天災、事變、不可抗力之事由者：
（一）稅捐未達新臺幣二十萬元，得延期一至二個月或分二至三期。
（二）稅捐在新臺幣二十萬元以上，未達新臺幣一百萬元，得延期一至三個月或分二至六期。
（三）稅捐在新臺幣一百萬元以上，未達新臺幣五百萬元，得延期一至六個月或分二至十二期。
（四）稅捐在新臺幣五百萬元以上，未達新臺幣一千萬元，得延期一至十二個月或分二至二十四期。
（五）稅捐在新臺幣一千萬元以上，得延期一至十二個月或分二至三十六期。
二、為經濟弱勢者：
（一）稅捐未達新臺幣三萬元，得延期一至六個月或分二至十二期。
（二）稅捐在新臺幣三萬元以上，未達新臺幣二十萬元，得延期一至十二個月或分二至二十四期。
（三）稅捐在新臺幣二十萬元以上，得延期一至十二個月或分二至三十六期。
分期繳納應納稅捐，每期金額不得低於依本法第二十五條之一規定所定免徵限額。