(1)請至代收稅款金融機構繳納(郵局不代收)。Payment may be made at any commissioned bank of the R.O.C. government treasury, except the post office.

(2)專戶匯款繳稅: Paying via Designated Bank Accounts:

①請於申請更正或補申報當日以「扣繳稅額及自動補繳加計利息之總計金額(新臺幣)」全額繳納。(扣繳義務人應自行負擔匯費及相關處理手續費用，請於收費明細欄位填寫OUR)。繳款後，應向該管稽徵機關申報營利事業所得稅扣繳明細申報書。 Please make the due payments in full (NTD) amount in accordance with tax withheld plus any applicable interests for the amendment returns. (Relevant transaction fees and expenses incurred are borne by withholding agencies; please write “OUR” in the Details of Charges column.)After making the due payments please submit the Business Income Tax Detailed Withholding Tax Return to the tax collection authority-in charge.

②專戶匯款所需資料如下：
Detailed information for a designated bank account is as follows:

(2)臨櫃繳納：請至代收稅款之金融機構繳納(郵局不代收)。