Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 8
In the case of income from dividends, interest or rentals of trust property, the trustee of such trust property shall be the premium withholder who should deduct the supplementary insurance premium upon calculation or distribution according to Article 31 of the Act and may make all premium payments to the insurer in a lump sum payment before January 31 of the following year. Notwithstanding, in the event of special circumstances, the premium withholder may request the insurer to extend the deadline to February 15 of the following year.
中文原文 全民健康保險扣取及繳納補充保險費辦法第8條
信託財產之股利、利息或租金收入，應以信託財產受託人為扣費義務人，於計算或分配時，依本法第三十一條規定扣取補充保險費，並得統一於次年一月三十一日前向保險人繳納。
但扣費義務人如有特殊情形，得洽保險人申請寬限至次年二月十五日繳納。
但扣費義務人如有特殊情形，得洽保險人申請寬限至次年二月十五日繳納。