A Taiwanese factory owner scrambled to pay off two months of overdue sales tax within three days after his company accounts were frozen — bad news for his cash flow, good news for his workers.

• A Kaohsiung machinery company fell behind on about NT$4.2 million in sales tax and was referred for enforcement.
• Enforcement officers froze the company's bank accounts, but there was not enough money in them to cover the bill.
• The owner, surnamed Tsai, borrowed from family and friends and delivered the full amount in cash by scooter three days later.
• The cash crunch started when customers paid the company late, cutting off its cash flow.
• His main worry was payroll and reputation — banks were already calling the enforcement office to ask whether the debt had been settled.

Outlook: With the freeze lifted, the company can operate normally and pay staff on time, though late payments from customers remain the underlying risk.