Regulations Governing Applications for Deferral or Installments of Tax Payment Made by Taxpayers Article 5
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 tax payment that has been approved for the deferral of the tax payment or for payment by installments shall not be re-applied for the deferral of the tax payment or for payment by installments again based on the same reason.A tax payment that has been approved for the deferral of the payment or for payment by installments may be re-applied for the deferral of the remaining payment or for the remaining payment by installments based on a different reason. And the deferral period or installment period shall be determined in accordance with Paragraph 3 of Article 3 by the competent tax authority considering the application reason and the payment of the remaining tax. The remaining tax applied for the deferral of the payment previously will be limited to be approved for the deferral of the payment, and the remaining tax applied for payment by installments previously will be limited to be approved for the payment by installments. Neither the total period approved for the deferral of the payment nor for payment by installments may exceed three years.
中文原文 納稅義務人申請延期或分期繳納稅捐辦法第5條
經核准延期或分期繳納之應納稅捐，不得以同一事由再申請延期或分期繳納。
納稅義務人對核准延期或分期繳納之應納稅捐，以不同事由就未繳清之餘額再申請延期或分期繳納者，主管稅捐稽徵機關應以當次申請事由及所餘稅捐金額適用第三條第三項規定之標準，定得再延期繳納之期限或再分期繳納之期數；前次採延期繳納者，當次以核准延期繳納為限，前次採分期繳納者，當次以核准分期繳納為限；前後次延期期限或前後次分期期數合計期間，不得逾三年。
納稅義務人對核准延期或分期繳納之應納稅捐，以不同事由就未繳清之餘額再申請延期或分期繳納者，主管稅捐稽徵機關應以當次申請事由及所餘稅捐金額適用第三條第三項規定之標準，定得再延期繳納之期限或再分期繳納之期數；前次採延期繳納者，當次以核准延期繳納為限，前次採分期繳納者，當次以核准分期繳納為限；前後次延期期限或前後次分期期數合計期間，不得逾三年。