The Taxation Administration has announced that the statutory payment period for the commercial vehicle license tax for the second half of 2020 is from October 1, 2020 to October 31, 2020, and the deadline shall be extended until Monday, November 2 due to the last day of the payment period falls on a holiday. Taxpayers are reminded to complete payment within the given timeframe.

The Taxation Administration states that the tax payment notice will be sent to taxpayers by mail by the tax collection authorities under the local government. In order to provide multiple convenient channels to pay tax, the Ministry of Finance provides many options, such as convenience stories, ATM transfers, demand (savings) deposit accounts, financial institutions, designated account transfers, credit cards, and IC ATM cards. Also, taxpayers can download the “Mobile Payment Provider Tax Payment App” and scan the QR-Code on their tax notices. If taxpayers have lost or failed to receive payment notices, they may apply for re-issuance with the local tax collection authority in the same district as where the vehicle is registered or at the service counter of the local motor vehicles office. Taxpayers may also use their Ministry of Economic Affairs Certification Authority (MOEACA) IC card or financial certificate or enter their “business administration number + license plate number” to log into the local tax online filing website (https://net.tax.nat.gov.tw/) for inquiries and payments. Taxpayers with an amount due that is NTD $30,000 or under may use their MOEACA IC card or enter their “business administration number + license plate number” at service machines in convenience stores, print a payment slip, and complete payment at the counter. Late payments are subject to a penalty fee. Taxpayers are reminded to pay on time to safeguard their rights.

Any taxpayer who is unable to complete payment in one installment within the given timeframe due to the impact of the COVID-19 pandemic (e.g., industries that have received relief packages from the corresponding competent central authority, or businesses that have experienced a rapid income reduction during a short period of time), may apply for an extension or multiple installments with the tax collection authority. The deadline and number of installments shall not be limited based on the amount due, with a maximum of a one-year extension or a three-year installment payment plan (36 installments). For further information about applications, please visit the Ministry’s official website (https://www.mof.gov.tw/), click on the“COVID-19 Measures Section,“ and download relevant application forms. Taxpayers can also use the COVID-19 Measures Section to access inquiry platforms for concerned tax authorities.

Press Release Contact: Miss Hsieh, Section Chief 
Phone: 02 -2322-8148