The National Taxation Bureau of the Northern Area (NTBNA), MOF states that in cases where tax delinquent cases have been referred for compulsory execution, corrections of amount of tax payable in such cases are just corrections of the execution items and will not affect the validity of the unchanged portion of the original tax assessment. The tax collection authorities will only inform the branches of the Administrative Enforcement Agency of the corrected tax amount for execution purposes, without extending the deadline of payment or issuing a new tax bill. Taxpayers who fail to pay the corrected tax amount within the deadline of payment will still be subject to delinquency charge and delinquency interest.
     NTBNA provided an example to illustrate the situation. Individual A, who is under its jurisdiction, was assessed an additional amount of NT$30,000 for the comprehensive income tax of year 2020, with a payment deadline of November 20, 2021. However, A did not make the payment within the deadline of payment after receiving the payment notice, nor did he apply for a reassessment within 30 days after the deadline of payment expired. Therefore, the agency transferred the case to a branch of Administrative Enforcement Agency for compulsory execution in accordance with Article 39 of the Tax Collection Act. Later, A applied to the agency to add dependents for deduction, and after re-evaluation, the amount of tax payable was corrected to NT$25,600. The agency notified the branch of the Administrative Enforcement Agency of the correction, but A still had to pay the delinquency charge and interest that were due for the period of the overdue payment on the corrected tax amount of NT$25,600.
     NTBNA advises taxpayers who receive the tax payment notice to pay their taxes within the payment deadline. If they find any errors or repetitions that have occurred in the content of the assessment, please apply to the agency for corrections as soon as possible to avoid affecting their own rights. For any inquiries, please dial the toll-free service number 0800-000321 for detailed consultation.
 
( News contact: Ms. Wang, Head, Collection and Information  Management Division；Tel. No. 03-3396789, Ext. 1581)