財政部於 2021 年 6 月 30 日公布修正「稅捐稽徵機關受理納稅義務人因嚴重特殊傳染性肺炎（COVID-19）疫情影響申請延期或分期繳納稅捐審核原則」。修正重點如下:
（一）適用期間延長至與嚴重特殊傳染性肺炎防治及紓困振興特別條例施行期間一致。
（二）對先前因受疫情影響而經核准延期或分期繳納之稅捐，因嚴重特殊傳染性肺炎中央流行疫情指揮中心宣布疫情警戒至第三級以上及採取相關強制管制措施者，得申請再延期或再分期繳納。且不受申請延期或分期繳納稅捐辦法第五條第二項後段規定前後延期或分期期數合計期間不得超過三年之限制。
報告人：羅祖芳律師／徐錫言律師
On 30 June2021, the MOF announced the amendment to the "Guidelines for Tax Collection Authority assessing Applications of Tax Payment in Installments of Tax Payer Impacted by COVID-19". We summarize below:
(1)The applicable period is extended to align with the implementation period of the "Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens".
(2)The taxpayers who have been previously approved for postponement or installment of tax payment, may reapply for the extension to their approved postponement or installment due to the impact under the third level or higher level epidemic alert announced by the Central Epidemic Command Center. Also, the extension period for postponement or installment of tax payment may exceed the 3 years limitation period prescribed under the Guidelines for the Postponement or Instalment of Tax Payment.
Reported by: Stacy Lo/Hsiyen Hsu
惇安法令雙週刊 第 372 期