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Documents Required for Applications at the Multifunction Counter
Item 1. Stamp Tax
(1) Large-sum collective payment
(2) Collective self-payment (3) Stamp tax refund
Documents Required
  1. A declaration form.
  2. Large-sum collective payment bill.
  1. A declaration form.
  2. Stamp for collective payment, in duplicate
  1. A declaration form.
  2. Certificate of stamp tax overpayment
Instructions
  1. The declaration form shall be stamped with the taxpayer's seal.
  2. Free application forms are available at our headquarters and branch.
  1. After the application for collective payment is approved, obtain the self-payment declaration form and tax bill and then declare and pay the tax within 2 months.
  2. Free application forms are available at our headquarters and branch.
For the tax overpayment caused by undue application of law or calculation error, application for refund may be filed within 5 years after the day of payment; no application may be filed after the aforesaid time limit expires.

 

Documents Required for Applications at the Multifunction Counter
Item 2. Land value tax
(1) Residential land for personal-use
(2) Industrial land
Documents Required
  1. An application form
  2. Household register or transcription, one copy
  3. One copy of certificate of constructional improvement (e.g., ownership certificate, constructional survey map, etc.)
  4. Residential land
    1. Directly constructed by the government: construction license photocopy or certificate of land ownership.
    2. Constructed by people or as reward for investment: construction license photocopy, and certificate produced by competent authority of housing
  5. Land for dormitory of business or public enterprise: construction license or utilization license photocopy, and certificate produced by competent authority of labor affairs
  1. An application form
  2. Legally established but not put into production yet:
    1. Utilization plan/drawing approved by competent authority of industry or photocopy of factory establishment permit
    2. Construction license photocopy
    3. Where the construction period originally approved has expired, certificate of extension approved by the competent authority of industry shall be submitted in addition.
  3. Already put into production
    1. Photocopy of factory establishment permit
    2. Factory registration photocopy
    3. Utilization license photocopy: if the land is acquired by succession, a photocopy of the ownership certificate of constructional improvement shall also be provided.
Instructions
  1. Application shall be filed 40 days before the collection of land value tax every year (period) (i.e., before September 22). Late applications will be handled in the next year (period).
  2. If a previous application has been approved and the purpose has not changed, it is not necessary to file an application again.
  3. Free application forms are available at our headquarters and branch.
  1. Application shall be filed 40 days before the collection of land value tax every year (period) (i.e., before September 22). Late applications will be handled in the next year (period).
  2. If a previous application has been approved and the purpose has not changed, it is not necessary to file an application again.
  3. Free application forms are available at our headquarters and branch.

 

Documents Required for Applications at the Multifunction Counter
Item (3) Reduction or exemption of land value tax (4) Re-issuance of land value tax bill
Documents Required
  1. An application form
  2. Land used for covered passageways: photocopy of the ownership certificate of constructional improvement (in the absence of such a certificate, relevant evidential documents shall be submitted)
  3. Land used for lanes: cadastral map photocopy
  4. Land for gas station and parking lot:
    1. Relevant documents issued by the competent authority of target business.
    2. Utilization plan/drawing, or articles of incorporation, or certificate of constructional improvement
  5. Other lands: relevant evidential documents
Submit an application form or apply via correspondence or telephone.
Instructions
  1. Application for reduction or exemption of land value tax pursuant to Articles 7~17 of the Regulations Governing Reduction and Exemption of Land Tax shall be filed 40 days before the collection of land value tax every year (period) (i.e., before September 22). Late applications will be handled in the next year (period). Where the reason of reduction or exemption is eliminated, the collection of tax shall be recovered since the next year (period).
  2. Upon elimination of the reason or fact of reduction or exemption of land value tax, a declaration shall be made immediately to the taxation authority.
Please provide:
The name, land mark or ID No. of the taxpayer.

 

Documents Required for Applications at the Multifunction Counter
Item (5) Correction of land value tax (6) Refund of land value tax (7) Application for change of the recipient's address
Documents Required
  1. An application form.
  2. Photocopy of the original tax bill or receipt of tax payment.
  1. An application form.
  2. Receipt of tax payment.
Submit an application form or apply via correspondence or telephone.
Instructions Application for check and correction shall be filed within the specified time limit for payment if there is any wrong data, calculation error or repetition in the notice of tax payment. For the tax overpayment caused by undue application of law or calculation error, application for refund may be filed within 5 years after the day of payment; no application may be filed after the aforesaid time limit expires.  

 

Documents Required for Applications at the Multifunction Counter
Item 3. Land Value Increment Tax
(1) Application for land value increment tax (Present land value)
  1. General land
(ii) Residential land for personal-use (iii) Exemption of land value increment tax for private donated land
Documents Required
  1. Land value increment tax (present land value) declaration, in duplicate
  2. One photocopy of contract
  3. One photocopy of ID certificate of each concerned party
  1. Land value increment tax declaration, in duplicate
  2. One photocopy of contract
  3. One photocopy of land ownership certificate.
  4. One photocopy of ID certificate of each concerned party.
  5. Household register or household registration transcription
  6. One photocopy of constructional improvement ownership certificate
  1. Land value increment tax declaration, in duplicate
  2. One photocopy of contract
  3. One photocopy of land ownership certificate.
  4. One photocopy of ID certificate of each concerned party.
  5. Document of bestowal or donation.
  6. Corporation registration certificate (or transcription)
  7. Articles of incorporation
  8. Documents produced by the concerned parties evidencing that the donator has not acquired any benefit in any way due to the donation of land.
  9. Certificate on the approval of establishment produced by competent authority of social welfare or education
Instructions
  1. Any of the following declarations will be rejected:
  2. Declarations not filled in with a pen or ballpoint pen in black or blue or not duplicated with carbon paper.
  3. Declarations with error, omission or alteration in the declared present value column.
  4. Declarations of transfer value without finishing the registration of transfer.
  5. Free declaration forms for land value increment tax are available at our headquarters and branch.

 

Documents Required for Applications at the Multifunction Counter
Item (iv) Exemption of land value increment tax for agricultural land (v) Land reserved for public facilities (2) Correction of land value increment tax bill
Documents Required
  1. Land value increment tax declaration, in duplicate
  2. One photocopy of contract
  3. One photocopy of ID certificate of each concerned party
  4. Land register transcription
  5. Certificate on the use of agricultural land for agricultural purposes
  6. Where the agricultural land is transformed into non-agricultural land according to law, it is judged by the competent authority of the law that the case conforms to any of the following circumstances, and the certificate on the use of agricultural land for agricultural purpose has been acquired:
    1. The detail plan that should be finished according to law has not been finished yet and the land has not been used for the new purpose.
    2. In the areas for which the detail plan has been issued, it is prescribed in the urban plan that urban land re-plotting or segment expropriation should be carried out, and application for construction and use has not been filed according to the new purpose before the announcement of urban land re-plotting or segment appropriation is publicized.
  1. Land value increment tax (present land value) declaration, in duplicate
  2. Certificate of land partition utilization
  3. One photocopy of contract (the original will be returned after examination)
  1. An application form
  2. Tax bill or tax exemption certificate.
  3. Relevant certificates.
Instructions     If there is any wrong record or calculation error in the tax bill, application for check and correction shall be filed within the specified time limit for payment.

 

Documents Required for Applications at the Multifunction Counter
Item (3)Application for cancellation of land value increment declaration (4)Inquiry if primary residential land tax rate has been applied to land value increment tax (5) Application for tax refund upon re-purchase of land
Documents Required
  1. Application form for cancellation filed by the two parties.
  2. The original contract.
  3. Tax bill, if already issued.
  1. An application form.
  2. ID card photocopy.
  1. An application form.
  2. Photocopy of the contracts used for registration with the authority of land administration upon sale and re-purchase; in absence of such photocopy, land register transcription shall be submitted in lieu of it.
  3. Original receipt of land value increment tax payment (returned after the case is handled).
  4. Household register or transcription photocopy of the original owner of the land sold, and the household register or transcription photocopy upon re-purchase of the land.
  5. Evidential documents of the constructional improvement on the land sold.
  6. Evidential documents of the constructional improvement on the land repurchased
Note: Where the land value increment tax is levied upon the sale of land according to the primary residential land tax rate, the documents in Items (4) and (5) may be exempted.
Instructions
  1. The application form shall be sealed by the two parties, and the seals shall be consistent with those on the original contract.
  2. The land value increment tax bill or tax exemption certificate issued shall be called back.
Free application forms are available at our quarters and branch.
  1. The lands sold and repurchased must conform to the provisions on the residential lands for personal-use.
  2. The landowner shall repurchase the land sold within 2 years. The same for lands bought and then sold.
  3. Applications may be filed with the original taxation authority for tax refund within the scope of land value increment tax paid, only provided that the repurchase price exceeds the balance of the original price of sale deducted by the land value increment tax paid.

 

Documents Required for Applications at the Multifunction Counter
Item   (6)Estimation of land value increment tax 4. House Tax
(1) Establishment of taxpayer ID
Documents Required  
  1. An application form.
  2. A land ownership certificate or land register transcription
  3. ID card photocopy
  1. An application form.
  2. Property right distribution agreement, if the property right is not divided.
  3. Photocopy of house utilization (construction) license.
  4. House plan, 3D drawing, side view or surveyed map of building.
  5. Commitment for establishment of taxpayer ID and other relevant documents, if the construction license or certificate of construction completion is not received.
  6. Sharing agreement, if there are public facilities.
  7. Photocopy of owner's ID or household register or other qualification certificates.
Instructions When the repurchased land is transferred or used for other purposes within 5 years, the refunded land value increment tax shall be paid back. The plot number of land segment of which the land value increment tax is to be estimated shall be stated.
  1. The taxpayer ID and the use of house shall be declared within 30 days of the completion of construction of the house.
  2. If a declaration is not made within the above time limit, the Office will assess the present value of the house directly in accordance with relevant provisions.
  3. Free declaration forms are available at our headquarters and branch.

 

Documents Required for Applications at the Multifunction Counter
Item (2) Tax reduction or exemption for houses damaged in serious disasters (3) Re-issuance of house tax bill (4) Alteration of the use of house (5) Alteration of the name of taxpayer
Documents Required An application form. Submit an application form or apply via correspondence or telephone. An application form.
  1. An application form.
  2. Photocopy of ownership certificate
Instructions Declaration shall be made within 30 days from the occurrence of the fact; otherwise, the tax will be reduced or exempted as of the month of declaration. Provide the name of taxpayer, doorplate number of the house, or taxpayer number.
  1. Declaration shall be made within 30 days of the change of use.
  2. Free declaration forms are available at our headquarters and branch.
Declaration shall be made immediately after change of the name (e.g., joint property of husband and wife, heritage, etc.)

 

Documents Required for Applications at the Multifunction Counter
Item (6) House tax data certification (7) House present value certification (8) House tax refund
Documents Required
  1. An application form.
  2. Applicant's ID card.
  3. Power of attorney and photocopy of trustor and trustee's ID cards, if the application is filed by agent.
  1. An application form.
  2. Applicant's ID card.
  3. Power of attorney and photocopy of trustor and trustee's ID cards, if the application is filed by agent.
  1. An application form.
  2. Receipt of tax payment.
Instructions The doorplate number and postal address shall be stated in the application form.
  1. The location of house, the name and ID card number of taxpayer, and the taxpayer number shall be stated in the application form.
  2. Free application forms are available at our headquarters and branch.
For tax overpayment caused by undue application of law or calculation error, application for refund may be filed within 5 years after the day of payment; no application may be filed after the aforesaid time limit expires.

 

Documents Required for Applications at the Multifunction Counter
Item (9) Application for dismantling houses (10) Application for changing the recipient's address 5. Deed tax
(1) Deed tax declaration
Documents Required An application form. Submit an application form or apply via correspondence or telephone
  1. Deed tax declaration form in duplicate.
  2. Contract in specified format (including one original and one copy).
  3. Other relevant evidential documents.
    1. For houses with ownership registered, a photocopy of building ownership certificate or transcription of building register shall be submitted (however, such document may be exempted if the taxation authority can inquire online whether the ownership is registered).
    2. For houses of which the ownership is not registered, photocopies of the ID certificates of the original and new owners shall be submitted.
    3. Other cases:
      a. In case of transfer imposed by the court, photocopies of the verdict and the certificate of verdict confirmation shall be submitted.
Instructions    
  1. Declaration shall be made within 30 days after the contract of real property transfer is entered into.
  2. For cases described in Section 3-(iii)-d above, declaration shall be made within 60 days of the day when the utilization license is issued.
  3. Free deed tax declaration forms are available at our headquarters and branch.
  4. Declarations shall be made to the office of the township (city) in which the house is located.

 

Documents Required for Applications at the Multifunction Counter
Item   (2) Correction of deed tax
Documents Required
  1. In case of purchase of public property from a government department, a photocopy of the property transfer certificate issued by the government department shall be submitted.
  2. In case of purchase of real property auctioned by the court, a photocopy of the real property right transfer certificate issued by the court shall be submitted.
  3. In case that the assignee of sale, exchange or bestowal is made, the original proprietor on the construction license or the proprietor is changed midway before the construction is completed, and the utilization license is acquired:
    Photocopy of utilization license or application form for utilization license Photocopy of sale (joint construction) contract or engineering contract.
  4. The taxation authority may, depending on the requirements of the case, ask the taxpayer to provide other relevant documents.
  1. An application form.
  2. The original deed tax bill.
  3. Relevant evidential documents.
Instructions  
  1. Application shall be filed before the deadline for payment specified on the tax bill.
  2. Declaration shall be made to the office of the township (city) in which the house is located.

 

Documents Required for Applications at the Multifunction Counter
Item (3) Deed tax refund (4) Deed tax cancellation (5) Certificate of deed tax exemption
Documents Required
  1. An application form.
  2. Receipt of tax payment.
  3. Relevant evidential documents.
  1. Application form for cancellation filed by the two parties, or enclosed with a copy of the agreement.
  2. The original contract.
  1. An application form.
  2. One original and one duplicated copy of building transfer contract.
  3. One original and one copy of the contract attached with stamp; the original will be returned on the spot after examination.
Instructions
  1. For tax overpayment caused by undue application of law or calculation error, application for refund may be filed within 5 years after the day of payment; no application may be filed after the aforesaid time limit expires.
  2. Declaration shall be made to the office of the township (city) in which the house is located.
  1. The application form or agreement shall be sealed by the two parties, and the seals shall be consistent with those on the original contract.
  2. The deed tax bill or the tax exemption certificate issued shall be called back.
  3. Declaration shall be made to the office of the township (city) in which the house is located.
Declaration shall be made to the office of the township (city) in which the house is located.

 

Documents Required for Applications at the Multifunction Counter
Item 6. Amusement Tax
(1) Application for collecting amusement tax by agent upon the opening of entertainment and recreation enterprise
(2) Application for establishment/amendment of entertainment and recreation enterprise registration (3) Application for suspension or resumption of entertainment and recreation enterprise operations (4) Application for cessation of business (cancellation of registration) of entertainment and recreation enterprise
Documents Required
  1. An application form
  2. A photocopy of profit-seeking enterprise registration certificate.
  3. A photocopy of principal's ID card
  1. An application form for collecting amusement tax by agent upon the opening of entertainment and recreation enterprise.
  2. A photocopy of profit-seeking enterprise registration certificate.
  3. A photocopy of principal's ID card
An application form.
  1. An application form.
  2. Receipt of tax payable of the current month.
Instructions In absence of profit-seeking enterprise registration certificate, the photocopy may be exempted.      

 

Documents Required for Applications at the Multifunction Counter
Item (5) Application for short-run performance (6) Application for amusement tax exemption for culture and arts enterprises (for short-run performance) 7. Vehicle License Tax
(1) Re-issuance of vehicle license tax bill
Documents Required
  1. A photocopy of enterprise registration certificate and a photocopy of principal's ID card.
  2. Certificate of approval of the competent authority.
  3. Seal for examination of ticket and ticket sample (one copy each).
  4. Guarantee money or a letter of guarantee on the collection of amusement tax by agent.
  5. Application form for amusement tax exemption for culture and arts enterprises.
  1. An application form.
  2. A photocopy of the letter of approval of reduction or exemption issued by the Council for Cultural Affairs, Executive Yuan.
Photocopy of vehicle license.
Instructions If a foreign group or individual is invited to participate in the performance, a declaration shall be first made to the taxation authority of the foreign country for payment of income tax.   Upon the transfer of vehicle ownership or alterations (alteration of vehicle type, number of seats, cylinder displacement volume and address), cessation of driving, resumption of driving, discarding, rescission, or cancellation of license, a declaration shall be made to Hsinchu Motor Vehicle Office for registration and collection of vehicle license tax.

 

Documents Required for Applications at the Multifunction Counter
Item (2) Application for exemption of vehicle license tax (3) Cases where the guarantee money for fines shall be paid due to offense of the Vehicle License Tax Act.
Documents Required
  1. Transportation equipment dedicated for persons with Disability handbook:
    1. With driving license (No more than one vehicle per person).
      1. Disability handbook.
      2. Driving license.
      3. Vehicle license in case the owner of the transportation equipment is disabled.
    2. Without driving license (the vehicle owner and the disabled person shall be relatives and members on a same household register; no more than one vehicle per family.)
      1. Disability Handbook.
      2. Driving license.
      3. Household register.
  1. Vehicles with fixed special equipment and special marks, such as police vehicle, detective vehicle, fire vehicle, garbage truck, ambulance, etc.:
    1. An application form stamped with the seal of applicant (government department or organization) and the seal of principal.
    2. Vehicle license or newly received license registration certificate.
    3. One front and one side view photo.
  1. Violator’s ID card and seal.
  2. Vehicle data.
  3. Bill of offense.
Instructions Once the application for tax exemption is approved, it is not necessary to file an application every year before the reason for tax exemption is eliminated.  

 

Documents Required for Applications at the Multifunction Counter
Item (4) Refund of vehicle license tax
Documents Required
  1. Large-sum refund (more than NT$5,000)
    1. Application for refund of overpaid tax Submit two copies of the receipt of tax payment.
  1. Refund of overpaid tax upon discarding of vehicle
    1. Vehicle license tax bill.
    2. Register of vehicle discarding issued by Motor Vehicle Office.
  1. Refund of overpaid tax for stolen vehicles
    1. Vehicle license tax bill
    2. Certificate of vehicle being stolen issued by the police.
    3. Vehicle data cancellation register issued by Motor Vehicle Office.
  1. Small-sum refund (not more than NT$5,000) in cash:
    1. Application for refund of overpaid tax Submit two copies of the receipt of tax payment.
    2. Refund of overpaid tax upon discarding of vehicle
      1. Vehicle license tax bill.
      2. Register of vehicle discarding issued by Motor Vehicle Office.
Instructions       Please carry the vehicle owner’s seal and ID card upon filing application.

 

Documents Required for Applications at the Multifunction Counter
Item   8.Taxation management (tax arrears, tax payment, refund)
(1) Consolidated tax payment certificate
(2) Examination of tax arrears for court auction cases (engineering benefits) (3) Payment by transfer
Documents Required
  1. Refund of overpaid tax for stolen vehicles
    1. Vehicle license tax bill.
    2. Certificate of vehicle being stolen issued by the police.
    3. Vehicle data cancellation register issued by Motor Vehicle Office.
  1. An application form.
  2. If the applicant is not the taxpayer, evidential documents on the relation between the applicant and the taxpayer (e.g., power of attorney) shall be provided.
Original and photocopy of real property right transfer certificate.
  1. Fill in the letter of appointment for paying tax by transfer at financial institution, postal office or revenue service office (or branch).
  2. Deposit book and seal (to be returned after examination).
  3. Receipt of tax payment of the last period and ID card photocopy
Instructions  
  1. The location of real property and the ID card number or taxpayer number shall be stated.
  2. Free application forms are available at our headquarters and branch.
  The items to which transfer payment is applicable are land value tax, house tax and vehicle license tax.

 

Documents Required for Applications at the Multifunction Counter
Item (4) Inquiry why tax refund check is not received for refund cases of house tax, land value tax, stamp tax, and vehicle license tax (double taxation) (5) Re-issuance of tax refund check because one year has elapsed since the check was issued and payment can not be made on the check   (6) Correction of the recipient of tax refund check
Documents Required  
  1. An application form.
  2. Tax refund check
  1. An application form.
  2. Tax refund check
Instructions The name and ID card, number of the recipient of tax refund, the tax category and the authority handling the original application shall be stated (please consult with the case handler of the authority handling the original application about the file number of reply).    

 

Documents Required for Applications at the Multifunction Counter
Item (7) Payment can not be made on the tax refund check due to death of the recipient (8) Re-issuance of tax refund check due to loss (9) Inquiry of tax arrears after offset by refund (10) Inquiry about the time of arrival of tax refund check
Documents Required
  1. An application form.
  2. Tax refund check
  3. Certificate of heritage.
  1. An application form.
  2. Certificate of announcement of loss and stop of payment.
  3. For check not prohibited from transfer by endorsement, a civil verdict issued by Hsinchu Local Court shall be submitted.
   
Instructions For the convenience of payment, if there are two or more heritors, they may apply for writing off the “No Endorsing” mark on the tax refund check.
  1. Application for announcement of loss and stop of payment shall be made to the Department of Public Treasury, Jhubei Branch Bank of Taiwan.
  2. The above operation may be exempted if it has been one year or longer since the check was issued.
Please contact the taxation authority listed in the first line on the receipt of tax payment. A tax refund check is usually sent by dual-registration mail. Please verify the name of recipient when receiving the mail.

 

Documents Required for Applications at the Multifunction Counter
Item (11) Receive tax refund check (12) Inquiry about tax refund check returned due to mailing failure (13) Payment of overdue taxes or fines executed by Hsinchu Administrative Enforcement Branch, Administrative Enforcement Agency, Ministry of Justice
Documents Required
  1. Individual:
    Personal ID card and seal
  2. Profit-seeking enterprise Company seal and principal’s seal
  3. A recipient of tax refund who lives in a foreign country may provide the certificate issued by the ROC consulate or business office in that foreign country and entrust another person to receive the check.
 
  1. Enforcement notice.
  2. Receipt of tax payment.
Instructions To receive the check by agent, please provide the power of attorney and the trustee's ID card and seal. Please state the name, ID card number or profit-seeking enterprise uniform number, the unit handling the original application or declaration, and the item of refund. (1) Examination shall be made upon receipt of the enforcement notice from Hsinchu Administrative Enforcement Branch. If the overdue taxes and/or fines have been paid, please fax the receipt of tax payment and the enforcement notice to the Execution Sub-section for verification. (2) If the overdue taxes and/or fines have not been paid yet, please pay them at Hsinchu Administrative Enforcement Branch or the Office within the specified time limit. If it is inconvenient to make payment in person in the above places, the taxpayer also may buy a postal money order

 

Documents Required for Applications at the Multifunction Counter
Item   (14) Application for providing collateral for rescinding the prohibition from leaving the ROC or writing off the prohibition from property transfer registration (15) Inquiry about nation-wide property accounts (16) Certificate of no overdue taxes and fines
Documents Required  
  1. An application form.
  2. A list of collaterals.
  3. A copy of evidential document.
  1. An application form.
  2. A photocopy of ID card.
  3. A photocopy of household register (if application is filed for the whole family).
  4. Power of attorney and photocopies of trustor and trustee’s ID cards, if the application is filed by agent.
  1. Individuals:
    1. An application form.
    2. A photocopy of ID card
    3. A photocopy of household register
  2. Profit-seeking enterprises:
    1. An application form.
    2. A photocopy of profit-seeking enterprise registration certificate.
    3. A photocopy of principal’s ID card.
Instructions “Revenue Service Office, Hsinchu County” as the recipient, and then mail it together with the enforcement notice to the Office to finish the payment. Pledge of time deposit bankbook shall be conducted or the Office will be made the first-rank assignee of land and/house. The applicant shall carry his/her ID card to apply in person. (The ID card will be returned immediately after verification)  

 

Documents Required for Applications at the Multifunction Counter
Item 9. Fines cases handling
(1) Inquiry
(2) Verification of data at the Office (3) Application for reading or transcript of offense data (4) Prosecutor inquiring the progress of handling
Documents Required As listed in the letter of notice.
  1. Letter of notice.
  2. Account books.
An application form. An application form.
Instructions Inquiry must not be refused without due reasons.
  1. If the application is filed by an agent, the power of attorney shall be provided.
  2. The inquisition for account books must not be refused without due reasons.
  1. Application may be filed for the offense data and the inquiry records relating to the violator himself/herself only.
  2. If the application is filed by an agent, the power of attorney shall be provided.
Applications shall be made in writing. No reply will be made to applications filed in person or by telephone.

 

Documents Required for Applications at the Multifunction Counter
Item 10. Administrative remedy
(1) Review
Documents Required
  1. An application form.
  2. Photocopy of tax bill or receipt of tax payment.
  3. Evidence.
Instructions
  1. If there is any tax to be made up, application shall be filed within 30 days of the next day following the expiration of the time limit for payment specified on the tax bill.
  2. If there is no tax to be made up, application shall be filed within 30 days from the next day following the receipt of the notice of tax payment.