Affected by the US reciprocal tariff policy, taxpayers can apply for an extension or installment payment of taxes

The Taipei National Taxation Bureau of the Ministry of Finance stated that in order to assist taxpayers who are unable to pay their taxes in full within the prescribed payment period due to the impact of the US reciprocal tariff policy, the Ministry of Finance provides tax assistance measures. Taxpayers may apply for an interest-free deferral or installment payment of taxes, with a maximum extension of 1 year and a maximum installment of 3 years (36 installments).

The bureau explained that according to Article 26 of the Tax Collection Act and the "Principles for Review of Tax Collection Agencies' Acceptance of Taxpayers' Applications for Extension or Installment Payment of Taxes Due to the Impact of the U.S. Reciprocal Tariff Policy" issued by the Ministry of Finance on April 17, 2015, taxpayers who are unable to pay taxes in one lump sum due to assistance measures provided by the central government's competent authorities in response to the U.S. reciprocal tariff policy, reduced income from profit-making businesses, or personal salary cuts, involuntary resignation, reduced working days or other circumstances may submit an application. After accepting the application, the National Tax Bureau will adhere to the principles of speed, leniency and simplicity and review and respond as soon as possible.

The bureau further explained that applicable tax items include comprehensive income tax, real estate income tax, enterprise income tax, business tax, commodity tax, tobacco and alcohol tax, special goods and service tax. Taxpayers can use vouchers or connect to the Ministry of Finance's tax portal ( https://www.etax.nat.gov.tw ) through the income tax electronic settlement declaration and tax payment system to apply for "online application", or download the "Application for Extension or Installment Payment of Taxes Due to the Impact of the US 'Reciprocal Tariff' Policy" from the Ministry of Finance's tax portal. After filling it out, apply to the branch of the National Tax Bureau under its jurisdiction, the tax collection office or the counter together with relevant supporting documents or apply by mail.

The bureau reminds that taxpayers who are affected by the U.S. reciprocal tariff policy and are unable to pay taxes in full during the prescribed payment period must apply for an extension or installment payment to the branch or tax office under the Internal Revenue Service within the prescribed payment period. If you have any questions, please call the toll-free service number 0800-000321 or consult the branch or tax collection office of the relevant national tax bureau.

(Contact person: Zhang, Section Chief of the Collection and Information Group; Tel: 2311-3711 ext. 2120)