Overdue tax cases referring for enforcement with revised payable tax amount would not have the tax payment reissued with a postponed deadline.

　　The National Taxation Bureau of Taipei, Ministry of Finance (NTBT), indicates overdue tax cases already referred for enforcement action, where if the tax payable amount has been revised, would not have a new tax statement reissued with a postponed deadline, and the taxpayer shall still pay the additional delinquent payment surcharge and interest arising from the amended tax amount.

　　NTBT explains that a taxpayer with a tax due payment who has yet remitted it exceeding 30 days from the due date would be referred to the administrative enforcement agency by the tax collection agency for enforcement. On overdue tax cases already referred to enforcement, the taxpayer, when uncovering correctable matter through validation, may still apply with the tax collection agency for correction. This correction of the payable tax amount done by the tax collection agency after they verify the request is an enforcement modification, and thus the tax collection agency would notify the administrative enforcement agency to amend the enforcement on the revised tax payable amount, but would no longer reissue the tax payment to the taxpayer with an extended deadline, which the taxpayer shall still pay the additional delinquent payment surcharge and interest arising from the amended tax payable amount.

　　NTBT urges that when receiving tax payment mailed by the tax collection agency, shall remit the tax payment within the due date, and if there is any question, shall contact and inquire with said governing collection agency within the due date, and if falling under entry, calculation error or repetitive calculation, who may cite the Tax Collection Act article 17 regulations to apply for correction, to avoid incurring the burden of delinquent payment surcharge and interest arising from failing to remit the payment exceeding the cutoff, or even subject to referring for enforcement, which will only hinder the taxpayer’s equity.

Base on the news from The National Taxation Bureau of Taipei, Ministry of Finance (NTBT)