If a taxpayer does not make his/her tax payment by the due day, he/she will be levied 1% late payment penalty for every 2 days of delay, up to 15% at the maximum. If the tax payment is still not made after 30 days, the case will be transferred to the relevant Branch Office of Administrative Enforcement Agency under the Ministry of Justice, said the Local Tax Bureau of Taichung City Government.

When a taxpayer receives a notice from the relevant Branch Office, he/she can make the obligatory tax payments by the following ways:
I. Within the designated time period, he/she can bring the bar-coded notice to pay at one of the 4 convenience stores (namely 7-11, Family Mart, Hi-life, and OK), if the total amount is less than NT$ 20,000. No handling fee will be charged.
II. Pay at the Taichung Branch Office of Administrative Enforcement Agency or Local Tax Bureau (including any of its branch offices).
III. Buy a money order from the post office, fill in the name of the competent authority sending the obligatory payment notice as the beneficiary, and then send the money order by registered mail to the competent authority.

If a taxpayer is unable to make the obligatory payment as scheduled due to financial difficulties, he/she should apply to pay in installments to the relevant Branch Office of Administrative Enforcement Agency, so as to avoid his/her property being confiscated for enforcement, said the Local Tax Bureau.

If you have any questions, please call toll-free service hotline 0800-086969 or 04-22585000 ext. 1 for the call center of Local Tax Bureau.