Regulations Governing Electronic Taxation Matters Article 4
If there is a time limit for applying for electronic taxation matters in accordance with any tax act or the Act, it should be handled before 24:00 on the expiration date of the prescribed time limit.
中文原文 電子稅務實施辦法第4條
申辦電子稅務事項，依稅法或本法訂有期限者，應於規定期限屆滿日當日二十四時前辦理。