Individuals residing in the jurisdiction of the Republic of China whose confirmed payable tax amount has yet been paid exceeding the legal payment deadline, where the delinquent taxes and the confirmed penalty alone or combined exceed 1 million NT dollars, or exceed 1.5 million NT dollars prior to concluding the administrative appeal proceedings will be reported by the Ministry of Finance to the National Immigration Agency, banning the individual from leaving the country; however, the restriction shall be lifted when a comparable guarantee has been posted (per par 3, article 24 of the Tax Collection Act).