Enforcement Rules of the Tax Collection Act Article 10
When offsetting the refundable tax payment against the delinquent taxes receivable from a taxpayer pursuant to the provisions set out in Article 29 of the Act, the tax collection authorities shall execute such offsetting process in the following order:1.Any delinquent tax of the same item in the same tax collection authority.2.Any delinquency charges or surcharges for delayed filing or non-filing of tax return, interest accrued, and any penalty or fine payable in the same tax collection authority.3.Any delinquent tax payable to the same tax collection authority in respect of different items of tax payable.4.Any delinquency charges or surcharges for delayed filing or non-filing of tax return, interest accrued, and any penalty or fine payable to the same tax collection in respect of different items of tax payable.5.Any delinquent tax payable to other government tax collection authorities of the same level.6.Any delinquency charges or surcharges for delayed filing or non-filing of tax return, interest and penalty or fine payable to the other government tax collection authorities of the same level.7.Any outstanding tax payable and delinquency charges or surcharges for delayed filing or non-filing of tax return, interest and penalty or fine payable in respect of other items of tax.When applying the offsetting process in the preceding Paragraph, the first expiration date of a tax collectable in the same order shall be processed first. When the tax collectable expiration date is the same but falls in the jurisdiction of different tax collection authority, the refundable tax payment can be offset against the proportion of the delinquent taxes receivable from the said taxpayer.Where a taxpayer fails to pay a tax by a due date and also fails to apply for a recheck in accordance with the provisions set out in Subparagraphs 1, 3 and 4, Paragraph 1, Article 35 of the Act, the refundable tax payment can be offset against the delinquent taxes receivable from the said taxpayer only after the recheck application period is over.
中文原文 稅捐稽徵法施行細則第10條
稅捐稽徵機關依本法第二十九條規定，就納稅義務人應退之稅捐抵繳其積欠者，應依下列順序抵繳：
一、同一稅捐稽徵機關同一稅目之欠稅。
二、同一稅捐稽徵機關同一稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
三、同一稅捐稽徵機關其他稅目之欠稅。
四、同一稅捐稽徵機關其他稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
五、同級政府其他稅捐稽徵機關各項稅目之欠稅。
六、同級政府其他稅捐稽徵機關各項稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
七、其他各項稅目之欠稅及欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
依前項規定抵繳，同一順序應以徵收期間屆至日期在先者先行為之；徵收期間屆至日期相同而分屬不同稅捐稽徵機關管轄者，按各該積欠金額比例抵繳。
納稅義務人欠繳應納稅捐，已逾限繳日期，而於本法第三十五條第一項第一款、第三款及第四款所定申請復查期間，尚未依法申請復查者，應俟其期間屆滿後，確未申請復查，再依本法第二十九條規定辦理退稅抵欠。
一、同一稅捐稽徵機關同一稅目之欠稅。
二、同一稅捐稽徵機關同一稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
三、同一稅捐稽徵機關其他稅目之欠稅。
四、同一稅捐稽徵機關其他稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
五、同級政府其他稅捐稽徵機關各項稅目之欠稅。
六、同級政府其他稅捐稽徵機關各項稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
七、其他各項稅目之欠稅及欠繳之滯納金、滯報金、怠報金、利息及罰鍰。
依前項規定抵繳，同一順序應以徵收期間屆至日期在先者先行為之；徵收期間屆至日期相同而分屬不同稅捐稽徵機關管轄者，按各該積欠金額比例抵繳。
納稅義務人欠繳應納稅捐，已逾限繳日期，而於本法第三十五條第一項第一款、第三款及第四款所定申請復查期間，尚未依法申請復查者，應俟其期間屆滿後，確未申請復查，再依本法第二十九條規定辦理退稅抵欠。