Estate and Gift Tax Act Article 51
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
If a taxpayer fails to pay the assessed estate tax or gift tax within the period specified in Article 30, a belated surcharges of 1% of the tax due shall be imposed for every two days of delay. If payment is not made within 30 days, the competent tax authority shall refer the case for compulsory execution. However, if the failure to pay within the legal period is due to force majeure or reasons not attributable to the taxpayer, and the taxpayer provides concrete evidence and applies for an extension or installment payment within ten days after the cause ceases, and the application is approved, the belated surcharges shall be waived.The tax due in the preceding paragraph shall accrue daily interest from the day following the expiration of the payment period until the day of payment, at the fixed interest rate for one-year fixed deposit of postal savings, and shall be collected together with the tax.