Taiwan’s National Taxation Bureau of Taipei has reminded taxpayers with overdue tax cases transferred for administrative enforcement that they may apply for instalment payments if financial difficulties, natural disasters or accidents prevent them from paying the full amount.
Taiwan’s National Taxation Bureau of Taipei has reminded taxpayers that those facing administrative enforcement over unpaid taxes may apply for instalment payments if they are unable to pay the full amount due.
The measure applies to overdue tax cases transferred for enforcement. Taxpayers who cannot settle their tax liabilities because of financial difficulties or significant asset losses caused by a natural disaster or an accident may apply for instalments at the relevant local branch of the Administrative Enforcement Agency under Article 27 of the Enforcement Rules of the Administrative Execution Act.
The local branch will review the application after obtaining consent from the agency that transferred the case. It may approve or reject the request based on the circumstances and details provided by the taxpayer.
If an instalment plan is approved, taxpayers must make payments by the specified deadlines. Failure to pay on time may result in the local branch revoking the approval and immediately taking enforcement measures.
The National Taxation Bureau of Taipei urged eligible taxpayers to comply with the approved payment schedule, noting that failure to do so could affect their rights and interests.
The Bureau issued the statement on 31 August 2026.
