The National Taxation Bureau of the Northern Area, (NTBNA), Ministry of Finance says that if the taxpayer fails to make full payment by the deadline of the tax due and the period of delay exceeds 30 days, the tax unpaid shall be referred to the local branch of the Administrative Enforcement Agency (AEA), Ministry of Justice for compulsory execution by the NTBNA according to the law. Said branch of the AEA will then send a notice of payment, notifying the taxpayer to pay the tax by the deadline. 
      The NTBNA explains that taxpayers who receive the notice of payment can first verify the authenticity of the telephone number printed on the notice of payment through the website of the branch of the AEA or by dialing 104, then calling said telephone number to confirm the authenticity of the notice of payment. After the authenticity of the notice of payment is confirmed, the payment can be made via one of the following methods:
    1. If the amount of the tax payment is NT$30,000 or under, the taxpayer can make payment in cash using the barcode printed on the notice of payment at the four main convenience store franchises (7-ELEVEN, FamilyMart, Hi-Life and OK Mart).
    2. The taxpayer can get their tax bill by bringing the notice of payment to the local branch of the AEA or the local branch/office of the NTBNA, and make their tax payment by at a financial institution with the tax bill issued.
    3. The taxpayer can purchase a postal money order and then send it together with the notice of payment by registered mail to the local branch of the AEA or the local branch/office of the NTBNA.
    4. The taxpayer can make payment by credit card at the local branch of the AEA with the notice of payment. 
       The NTBNA further explains that after the tax unpaid is referred for compulsory execution, in the event that the taxpayer is unable to pay the tax in full upon the occurrence of a natural disaster, force majeure, or being economically disadvantaged, the taxpayer may prepare the documentary evidence and file an application for payment by installments with the local branch of the AEA. Said branch may ex officio or upon application of the taxpayer allow the taxpayer to make payment by 2 to 72 installments after the consent of the NTBNA in order to relieve the economic burden of the taxpayer.
       The NTBNA reminds taxpayers to not ignore the notice of payment sent by the local branch of the AEA, and to be sure to pay the tax via one of the abovementioned methods as soon as possible to avoid the execution of the taxpayer’s income or savings account, or the seizure or auction of real estate. After the payment by installments is approved, payments should be also made on time, or said branch of the AEA can revoke the approval of payment by installments and continue the compulsory execution procedures. If you have further questions, please dial the toll-free service number 0800-000321 for inquiries.