Provisional calculation of delinquency charge and delay interest
1.The taxpayer's overdue payment of tax, according to Article 20 of the Tax Collection Act, In the event that a taxpayer is subject to delinquency charge for his/her/its failure to pay the tax by the deadline specified under the applicable tax act, a delinquency charge in an amount equal to one percent (1%) of the amount of said tax shall be charged for every two (2) days of delay. Where the period of delay exceeds thirty (30) days, the case shall be referred to the court for compulsory execution.
2.The delinquency charge, delay interest of national tax or local tax to be paid by taxpayer shall be calculated based on the payment deadline on the payment notice and actual payment date and referring the actual holidays of respective city and county and the interest rate of one-year certificate deposit; the calculation made by tax collection authorization of respective city and county on the actual payment amount shall prevail. (Reference: tax collection manual, description on calculation of delinquency charge , delay interest and procedure of automatic back payment of interest)
3.the content of columns shall be filled in according to the tax bill.