Tax Collection Act Article 10
Where a taxpayer failed to pay taxes within the statutory tax-paying period due to the occurrence of a natural disaster or incident, the competent tax authorities may, based on the situation, extend the tax-paying period and make a public announcement of such extension.
中文原文 稅捐稽徵法第10條
因天災、事變而遲誤依法所定繳納稅捐期間者，該管稅捐稽徵機關，得視實際情形，延長其繳納期間，並公告之。