1. If there is a tax balance due, a foreign taxpayer can make his/her payment through the following 4 ways:

(1)A foreign taxpayer can fill in a form of payment of individual income tax or print out a payment slip from the e-Filing program or via the website at https://www.etax.nat.gov.tw/etwmain/en/etw144w/15K and pay income tax by cash or check at any commissioned bank, except the post office. Payment may also be made in cash at convenience stores, such as, 7-Eleven, Family Mart, Hi-Life, and OK Mart if the tax due is no more than NT$30,000.

(2) Tax payment also can be made by using a financial chip card (ATM card) at https://paytax.nat.gov.tw/TaxEn/Default.aspx (details are available on that website) or following the procedure in e-Filing program.

(3) To encourage e-Filing, taxpayers who file their taxes online are entitled to pay taxes by their or spouses' (Taiwanese spouses also apply) credit cards (issued by domestic financial institutions which have signed up for this credit card service  only).

(4) Taxpayer can use  e-Filing with Aliens Citizen Digital Certificate, Financial CA or NHI card with pin and pay tax online by remitting payment synchronously from taxpayer's savings account.

2. Late payments can be made at convenience stores or by the financial chip card (ATM card) within 3 days after the due date without any surcharges. Otherwise, late payment cases can only be made at commissioned banks authorized by the R.O.C. government treasury, except the post office.