Tax Collection Act Article 27
In the event that a taxpayer fails to make timely payment of any tax for which the extension for tax payment or payment by installments has been approved, the tax authorities may, within three (3) days from the date following the expiration date of that particular payment, issue to the taxpayer a written notice, demanding the payment of the remaining tax in a lump sum within ten (10) days. In the event that the taxpayer further fails to pay such tax within the given time limit, the tax authorities shall forward the case to compulsory execution.
中文原文 稅捐稽徵法第27條
納稅義務人對核准延期或分期繳納之任何一期應繳稅捐，未如期繳納者，稅捐稽徵機關應於該期繳納期間屆滿之翌日起三日內，就未繳清之餘額稅款，發單通知納稅義務人，限十日內一次全部繳清；逾期仍未繳納者，移送強制執行。