28) What should taxpayers do if they submitted their joint income tax return after the
       prescribed deadline, but still need to make changes?
　

Taxpayers who filed income taxes after the prescribed deadline but need to make changes because of omission or misfiling, can voluntarily make the required payment, provided the tax administration or the Ministry of Finance has not yet processed their returns.
Only the interest on tax due will be charged and no penalty will be imposed on the taxpayer. The taxpayer will be required to fill out a new tax return and write the receipt number of the first tax return in the upper right hand corner of the new form.
The calculation of interest due to the tax administration will be computed based on the day taxes were filed up to the date of payment. Interest shall be calculated on a daily basis at the interest rate quoted by the Taiwan Post Co., Ltd ’s one-year fixed deposit.