A Kaohsiung machinery company owner scrambled to pay off two months of overdue business tax so his workers' pay would not be late — a good outcome for staff and the tax office, and a warning sign about how fast a healthy small firm can run out of cash.

• The company fell behind on NT$4.2 million in business tax after customers paid it late, drying up its cash.
• Tax officials froze its bank accounts, and the balances were not enough to cover the bill.
• The owner, surnamed Tsai, borrowed from family and friends and paid the whole amount in cash within three days.
• His stated worry was staff wages and the firm's reputation, not the penalty itself.
• Several of the company's banks called the enforcement office during the freeze to ask whether the debt had been cleared — a sign of how quickly a frozen account can spook lenders.

Outlook: The freeze was lifted the same day the money arrived and the company is operating normally again, but late payments from customers remain the underlying squeeze on small manufacturers.