Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers Article 4
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.
A taxpayer applying with the competent tax authority for the deferral of the tax payment or for payment by installments shall fill in an application form, state the reasons for being unable to pay in full a tax, and attach the following supporting documents:1.Occurrence of a natural disaster or incident and force majeure:(1)Disaster damage certification documents issued by the competent tax authority or other relevant authorities, disaster loss application letter and list of loss received by the competent tax authority.(2)Relevant documents proving that a taxpayer receives subsidies from authorities or groups due to the occurrence of a natural disaster or incident and force majeure, or relevant certification documents by the municipal government or county (city) government listing that he/she is one of the affected households.(3)Relevant supporting documents proving that a taxpayer is unable to pay in full a tax due to the occurrence of other natural disaster or incident and force majeure.2.Being economically disadvantaged: the low-income households certification document issued by the competent authority.Certification documents referred in the preceding paragraph are not required to be provided by a taxpayer, if the competent tax authority can obtain those documents ex officio.Where an application based on Paragraph 1 can not be filed within the statutory period by reasons of the occurrence of a natural disaster or incident and force majeure, the applicant may apply for restoration to the status quo ante, for the deferral of the tax payment or for payment by installments as well within ten days after the cause [preventing the filing] vanishes.
中文原文 納稅義務人申請延期或分期繳納稅捐辦法第4條
納稅義務人申請延期或分期繳納應納稅捐，應填具申請書，敘明無法繳清稅捐之理由及檢附下列證明文件，向主管稅捐稽徵機關提出申請：
一、因天災、事變、不可抗力之事由者：
（一）稅捐稽徵機關或其他有關機關核發之災害證明文件、經稅捐稽徵機關收文之災害損失申請函及損失清單影本。
（二）納稅義務人因天災、事變或不可抗力事由，領取機關、團體救助金、賑助金等，或為直轄市、縣（市）政府列冊受災戶之相關證明文件。
（三）其他因天災、事變或不可抗力之事由，不能於規定繳納期間內一次繳清應納稅捐之相關證明文件。
二、為經濟弱勢者：主管機關核發之低收入戶證明文件。
主管稅捐稽徵機關可依職權取得前項證明文件者，免由納稅義務人提供。
納稅義務人因不可抗力或不可歸責之事由，致不能於規定繳納期間內提出第一項申請者，得於其原因消滅後十日內申請回復原狀，並同時補行延期或分期繳納應納稅捐之申請。
一、因天災、事變、不可抗力之事由者：
（一）稅捐稽徵機關或其他有關機關核發之災害證明文件、經稅捐稽徵機關收文之災害損失申請函及損失清單影本。
（二）納稅義務人因天災、事變或不可抗力事由，領取機關、團體救助金、賑助金等，或為直轄市、縣（市）政府列冊受災戶之相關證明文件。
（三）其他因天災、事變或不可抗力之事由，不能於規定繳納期間內一次繳清應納稅捐之相關證明文件。
二、為經濟弱勢者：主管機關核發之低收入戶證明文件。
主管稅捐稽徵機關可依職權取得前項證明文件者，免由納稅義務人提供。
納稅義務人因不可抗力或不可歸責之事由，致不能於規定繳納期間內提出第一項申請者，得於其原因消滅後十日內申請回復原狀，並同時補行延期或分期繳納應納稅捐之申請。