In response to the impact of the US “Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung states that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return filing period (1 May to 30 June 2025) may apply to the tax collection authority for an interest-free extension or installment plan.
This announcement was made by Taiwan’s Ministry of Finance on 14 May 2025.
This is by Article 26 of the Tax Collection Act and the Ministry of Finance’s “Guidelines of the Tax Collection Authority for Reviewing Taxpayers’ Applications for Extensions or Installment Payments Due to the Impact of the United States’ Reciprocal Tariffs Policy”, issued on 17 April 2025, under Order Tai-Tsai-Shui-Zi No. 11404554260, to assist taxpayers in overcoming related financial difficulties.
Applicants must submit relevant supporting documents, such as proof of assistance or measures provided by the central competent industrial authority in response to the policy, reduced profit-seeking enterprise revenue, salary reductions, involuntary termination, reduced working hours, and other relevant evidentiary documents, by 30 June 2025.
The Bureau provides the following methods and procedures for applying for tax payment extensions or instalment plans:
|
Application Method |
Procedure |
|
|
Written Application |
Fill out the application form and submit it along with the required supporting documents. The application can be submitted in person at the Bureau’s service counter or by mail.
|
|
| Online Applications | Income Tax Returns Filing | 1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on either “E-Filing and Payment of Individual Income Tax Returns” or “E-Filing and Payment of Profit-Seeking Enterprise Income Tax,” then log in after completing verification.
2. Select “Payment in Cash” as the payment method. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents. |
| Estimated Calculation of Individual Income Tax
|
1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on “Online Registration for the Estimated Calculation of Individual Income Tax”（Chinese version only）, then log in after completing verification.
2. Select “General Tax Payment （payment via cash, ATM）”, then click “Confirmation” to submit. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents.
|
|
| eTax Portal, Ministry of Finance
|
1. Log in to the eTax Portal of the Ministry of Finance website （https:// www.etax.nat.gov.tw）.
2. Individual verification requires either a natural person identification card or a National Health Insurance （NHI） card, while verification for a profit-seeking enterprise requires an industrial commerce identification card 3. Fill out the required information and upload the relevant certification documents. |
|
The Bureau further states that, for taxpayers affected by the tariffs, the duration or number of periods for an approved extension or instalment plan will depend on the amount of tax payable and will be interest-free. Taxpayers may apply for a maximum extension of up to one year or up to 36 monthly instalments over three years. The Bureau will review applications promptly, with flexibility and simplified procedures.
