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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
21) 外僑納稅義務人可否以支票或繳稅取款委託書繳納稅款? English

在綜合所得稅結算申報期間,外僑納稅義務人經計算有應自行繳納稅款時,可以支票繳納,惟不得以繳稅取款委託書、自動櫃員機、信用卡、晶片金融卡線上繳納。
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