Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 10
The premium withholder shall complete the statement of deductions by specifying the amount of the supplementary insurance premium deducted from the beneficiaries in the previous fiscal year and submit such a statement to the insurer before January 31 of each year. Where there are three consecutive national holidays in January of a given year, the deadline for submitting the statement of deductions will be extended to February 5 of that year. Notwithstanding, if a profit-seeking enterprise is dissolved, abolished, merged or transferred, or an institution or organization is abolished or restructured, its premium withholder shall complete the statement of deductions whenever any insurance premium is deducted and submit such statement to the insurer within ten days.In the event of special circumstances, the premium withholder of the trust property may apply to the insurer to extend the deadline for submitting the statement of deduction to February 15.Where a supplementary insurance premium withholder completes the statement of deductions when paying the premium and sends such statement to the insurer via electronic media, it may be exempted from submitting to the insurer before January 31 of each year.The premium withholder shall accurately specify the name, address, national identity number (Alien Resident Certificate) of each payee, date of payment, income category, amount of payment, deductions, etc., in the statement of deductions according to the required format.Where the insurer handles an application for refund of over-deductions from a beneficiary, the insurer may notify the premium withholder to complete and submit within 10 days a statement of deductions of the amount of the insurance premium already deducted.
中文原文 全民健康保險扣取及繳納補充保險費辦法第10條
扣費義務人，每年一月三十一日前，將上一年度向保險對象扣取之補充保險費金額，填報扣費明細彙報保險人。
每年一月遇連續三日以上國定假日者，扣費明細彙報期間延長至二月五日止。
但營利事業有解散、廢止、合併或轉讓，或機關、團體裁撤、變更時，扣費義務人應隨時就已扣繳保險費金額，於十日內向保險人填報扣費明細。
信託財產之扣費義務人如有特殊情形，得洽保險人申請扣費明細彙報期間延長至二月十五日。
補充保險費之扣費義務人，於繳納補充保險費時，一併填報扣費明細，並以電子媒體方式彙送保險人者，得免於每年一月三十一日前再向保險人彙報。
扣費義務人填報之扣費明細，應將受領給付者姓名、住址、國民身分證統一編號（或居留證號）、給付日期、給付所得類別、給付金額、扣費額等，依規定格式詳實填列。
保險人處理保險對象申請補充保險費溢繳之核退事件，保險人得通知扣費義務人於十日內就已扣取之保險費金額填報扣費明細送保險人查核。
每年一月遇連續三日以上國定假日者，扣費明細彙報期間延長至二月五日止。
但營利事業有解散、廢止、合併或轉讓，或機關、團體裁撤、變更時，扣費義務人應隨時就已扣繳保險費金額，於十日內向保險人填報扣費明細。
信託財產之扣費義務人如有特殊情形，得洽保險人申請扣費明細彙報期間延長至二月十五日。
補充保險費之扣費義務人，於繳納補充保險費時，一併填報扣費明細，並以電子媒體方式彙送保險人者，得免於每年一月三十一日前再向保險人彙報。
扣費義務人填報之扣費明細，應將受領給付者姓名、住址、國民身分證統一編號（或居留證號）、給付日期、給付所得類別、給付金額、扣費額等，依規定格式詳實填列。
保險人處理保險對象申請補充保險費溢繳之核退事件，保險人得通知扣費義務人於十日內就已扣取之保險費金額填報扣費明細送保險人查核。