The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) states that within the period of the implementation of the "Special Act on Prevention, Relief, and Recovery of Severe Special Infectious Pneumonia" (from Jan 15, 2020 to Jun 30, 2021), those who are affected by the severe special infectious pneumonia (COVID-19) epidemic and fail to pay the tax within the statutory tax-paying period, may, within the statutory period for tax payment, apply to the taxation bureau for the deferral of the tax payment or for payment by installments according to Article 26 of the Tax Collection Act. After acceptance by the taxation bureau, it may approve the extension of payment at its discretion by 1 to 12 months or the payment by 2 to 36 installments (each period is calculated as 1 month).
NTBNA states that in the event that a taxpayer fails to make timely payment of any tax for which the extension for tax payment or payment by installments has been approved, the tax collection authorities may, according to Article 27 of the Tax Collection Act, issue to the taxpayer a written notice, demanding the payment of the remaining tax in a lump sum.
To protect taxpayer rights, NTBNA urges taxpayers who apply for extension of tax payment or for payment by installments due to the impact of the epidemic to file an application and provide relevant certification documents within the prescribed period to the branches of NTBNA. For those who still have further questions, please use the toll-free service number 0800-000321 for inquiries. NTBNA will sincerely provide detailed consultation services.