The taxpayer are allowed to choose from the following payment methods:

1. Cash or notes: The taxpayers can bring the print-out tax bill to any commissioned bank of the R.O.C. government treasury, except the post office, to make payments. If the payable amount of the tax is $30,000 or under, the payment can be made at the convenience stores as well.
2. Financial chip card: The chip card can be used to make tax payments via the online tax-paying service website or the system of e-filing and payment.
3. Credit cards and current (savings) deposit accounts: The new payment method has been available from January 1, 2020. Taxpayers are allowed to save time via paying tax online without cash withdrawal or card inserting.