Commodity Tax Act Article 31
A taxpayer who fails to pay any amount of commodity tax within the prescribed time limit shall be subject to a belated surcharge.Interest on the aforesaid tax due calculated at the interest rate for one-year term deposit of postal savings on January 1 of each year shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer.
中文原文 貨物稅條例第31條
納稅義務人逾期繳納稅款者，應加徵滯納金。
前項應納稅款，應自滯納期限屆滿之次日起，至納稅義務人自動繳納或強制執行徵收繳納之日止，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日計算利息，一併徵收。
前項應納稅款，應自滯納期限屆滿之次日起，至納稅義務人自動繳納或強制執行徵收繳納之日止，依各年度一月一日郵政儲金一年期定期儲金固定利率，按日計算利息，一併徵收。