Enforcement Rules of the Tax Collection Act Article 7
With respect to an application for re-check and correction, if the tax collection authorities fails to respond before the originally prescribed deadline date for tax payment under Article 17 of the Act, the tax collection authority shall re-schedule a new period for tax payment.
中文原文 稅捐稽徵法施行細則第7條
稅捐稽徵機關依本法第十七條規定受理查對更正之案件，逾原限繳日期答復者，應改訂繳納期限。