Tobacco and Alcohol Tax Act Article 18
A taxpayer, failing to pay any amount of tobacco and alcohol tax and the health and welfare surcharge on tobacco products within the specified time limit, shall be subject to a surcharge on belated payment.Interest on the aforesaid tax and the health and welfare surcharge due are calculated at the fixed interest rate on January 1 of each year for a one-year time deposit of postal savings, shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer or the date of compulsory enforcement.
中文原文 菸酒稅法第18條
納稅義務人逾期繳納菸酒稅及菸品健康福利捐者，應加徵滯納金。
前項應納之菸酒稅及菸品健康福利捐，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。
前項應納之菸酒稅及菸品健康福利捐，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。