1.In the event that a taxpayer is unable to pay in full a tax within the statutory period tax payment upon the occurrence of a natural disaster,force majeure, or being economically disadvantaged, an application may be filed with the competent tax collection authorities within the statutory period for tax payment for the deferral of the tax payment or for payment by installments；the period of such deferral or installment payment shall not exceed three(3) years.The criteria for determining natural disasters, force majeure, and economically disadvantaged , are as follows:
(1)Reasons for natural disasters, force majeure：earthquakes, typhoons , floods, droughts, cold damages, fires, landslides, tsunamis, plagues, pests, wars, nuclear disasters, gas explosions, or events are not limited to those that cannot be resisted by manpower.
(2)Economically disadvantaged：taxpayers who are defined as low-income households according to the provisions of  Article 4, Item 1 of Public Assistance Act.

2.The taxpayer is unable to pay in full a tax within the statutory period tax payment who is under one of the following circumstances, an application may be filed with the competent tax collection authorities within the statutory period for tax payment for payment by installments with accrued interest.
(1)The taxpayer is unable to pay in full a tax due to financial hardship.
The taxpayer can apply for installments when the taxpayer or their spouse is under one of the following circumstances, and happened within one year before the due date of the statutory period tax payment.
(a)Receiving the unemployment benefits or the vocational training living allowance according to the Employment Insurance Act.
(b)Receiving the emergency aid according to Public Assistance Act.
(c)Reduced working hours of the current month are longer than half of the supposed working hours of the current month, and the situation has been lasted for two months.
(d)The taxpayer is  unable to pay in full a tax due to financial hardship caused by other reasons.

(2)The collection authority requires taxpayer is to pay a huge amount of tax.

The amount of tax by individual who is required by the collection authority exceed NT$1 million or more.

The taxpayer is required by the collection authority to pay NT$1 million or more can apply for installments under the situation that agrees to provide a substantial guarantee.