The Taxation Administration, Ministry of Finance, indicates that the statutory payment period for the 2020 land value tax is from November 1 to November 30, so taxpayers must pay the tax by November 30, 2020. Taxpayers who have lost or failed to receive the payment notices may apply for re-issuance with the tax collection authorities under the local government in the same district where the land is located.

According to Article 53 of the Land Tax Act, a delay penalty that amounts to one percent of the tax due for every two days of delay, with a maximum of 15% of the tax, shall be levied on taxpayers who fail to pay their land value tax before the deadline as stated in the payment notice. Where the period of delay exceeds thirty days, the case shall be referred for compulsory execution. However, paying the tax on December 1, or on December 2, does not levy the additional penalty for delayed payment. If the taxpayer pays the tax after December 3, he/she will be levied an additional penalty of the tax for delayed payment, and will only be able to pay by cash or a sight draft at financial institutions (excluding the post offices).

The Taxation Administration reminds taxpayers to complete payment before the deadline as stated in the payment notice. Taxpayers may pay the tax via different ways, such as convenience stores, transfer through automatic teller machines (ATMs), on the website https://paytax.nat.gov.tw/, or with mobile devices by downloading “Mobile Payment Provider Tax Payment App” and scanning the QR-Code on the tax notice. For those who use designated account transfer, be sure there are sufficient available funds in the designated deposit account to cover the payment.

Taxpayers who are unable to complete the payment within the given timeframe due to the impact of the Coronavirus (COVID-19) pandemic may apply for a deferral or installment payments with the tax collection authority. For further information about how to apply, please visit the “COVID-19 Measures Section” on the Ministry of Finance’s official website https://www.mof.gov.tw/covid19/ to download relevant application forms, or dial our toll-free number 0800-000-321 for inquiries.

Press Release Contact: Miss Tseng, Section Chief
Phone: 02-2322-8145