:::

Taiwan Business Express Portal

Taiwan Business Express Portal(LOGO)
LanguageZH-TW
LanguageZH-TW
Enter your unified business number
:::
File corporate tax

print

Share it to Twitter

Share it to Line

Corporate tax treatment regulations

According to the provisions of the Act Governing the Allocation of Government Revenues and Expenditures, the current tax system in Taiwan can be divided into two major categories: national tax and local tax. Except for customs duties, which are collected by the Customs Administration of the Ministry of Finance, all other national taxes are levied and collected by the regional national taxation offices under the Ministry of Finance (Taipei City is handled by the National Taxation Bureau of Taipei, Ministry of Finance); local taxes are levied and collected by the taxation authorities under the local city and county governments (Taipei City is handled by the Taipei City Revenue Service).

List of current national tax declarations, application times and service desks that should be handled by enterprises

Tax
Handling matters
Declaration and application time
Application form/payment form
Service desk
Tariff
Declaration
The declaration of imported goods shall be made by the taxpayer to Customs within 15 days from the day after the date of importation of the means of transportation carrying the loaded goods.
-
The telephone number, fax and service line of each customs office of the Customs Administration, Ministry of Finance
Income tax
Income tax returns
From May 1 to May 31 of each year
Income tax withholding tax payment for profit-seeking businesses
Income tax returns for profit-seeking businesses are filed with the regional offices and collection offices under jurisdiction.
Comprehensive income tax returns are filed with the general administration, regional offices and collection offices under jurisdiction.
Income tax
Temporary income tax returns
September 1 to September 30 of each year
Income tax withholding tax payment for profit-seeking businesses
The regional offices and collection offices under jurisdiction
Income tax returns
Income tax returns of various types of income withholding/exemption certificates, dividend certificates and trust property income certificates
From January 1 to January 31 every year (if January has a national holiday for more than 3 consecutive days, the filing period is extended to February 5 every year)
Payroll income withholding tax payment form, various types of income withholding tax payment form, trust beneficiaries non-specified or non-existent income tax payment form
The regional offices and collection offices under jurisdiction
Income tax
Savings Exemption Certificate
First-time application or renewal
1. Identity card of oneself and spouse
2. Seal
The general administration, regional offices and collection offices under jurisdiction
Income tax
Declaration for losses in cases of disaster
file within 30 days after the disaster occurs
1. Certificates or documents for your loss
2. Uniform invoice or receipt
3. Declaration（Assessment）Form for Personal Losses in Cases of Disaster
The regional offices and collection offices under jurisdiction
Income tax
Declaration of house and land transaction income
For those who are eligible for the unified taxation of house and land, they should file a tax return within 30 days from the day after the date of transfer of ownership or the date of transaction of housing use rights, starting from January 1, 2016.
Tax Bill for Filling Individual House and. Land Transactions Income Tax
The regional offices and collection offices under jurisdiction
Estate tax returns
Declaration
The declaration shall be filed within 6 months from the date of death of the decedent
Estate tax payment form
The general administration, regional offices and collection offices under jurisdiction
Gift tax Return
Declaration
The declaration shall be made within 30 days from the date of the gift.
The declaration of the gift tax shall be made within 30 days from the date of the gift.
General administration and its regional offices and collection offices
For those who meet the requirements of the inter-office counter operation for gift taxes, there is no restriction on the location of the household registration.
Commodity tax
Domestically produced taxable commodity
Before the 15th day of the following month
Commodity tax automatic declaration and payment form
The Third Section of Examination of General Administration
Commodity tax
Imported dutiable commodity
The commodity tax is levied by the Customs during the collection of the customs duty.
Commodity tax automatic declaration and payment form
Customs
Securities transaction tax
Payment of levy in lieu of tax
The levying agent shall levy the tax at the prescribed rate on the day of settlement of each sale and purchase, and pay the levy to the National Treasury on the day following the levy by filling out a payment form.
Securities transaction tax payment form
Please obtain the payment form from the service desk of the general administration, regional offices, and collection offices.
(Please obtain the tax form for securities dealers from the service desk of the general administration)
Futures transaction tax
Payment of levy in lieu of tax
On the day of transaction, the futures dealer shall make the levy at the prescribed tax rate and pay the levy to the National Treasury on the following day by filling out a payment form
Payment in lieu of futures transaction tax
Please obtain the payment form from the service desk of the general administration.
Business tax
Declaration of sales, business tax payable or overpaid business tax
Business tax is to be filed within 15 days from the beginning of each bimonthly period by filing a return in the prescribed form and attaching the tax refund and other related documents
Business Tax Payment Notice
Declaration of sales, business tax payable or overpaid business tax
Tobacco and alcohol tax
Domestically produced tobacco and alcohol
By the 15th day of the following month
Tobacco and alcohol tax automatic declaration and payment form
The Third Section of Examination of General Administration
Tobacco and alcohol tax
Imported tobacco and alcohol
The Customs shall make the levy at the time of importation.
Tobacco and alcohol tax automatic declaration and payment form
Customs
Special selected goods and services tax
Real estate (houses held for 2 years or less and their located bases or industrial land in urban and non-urban areas for which construction permits are issued by law).
Within 30 days from the day after the sales contract is concluded. (Note: Since January 1, 2016, if the sales contract has been concluded and no further declaration will be required)
Special Goods and Services Tax Payment Form
The regional offices and collection offices under the jurisdiction
Special selected goods and services tax
High-value consumer services (right of membership admission with a sales price of NT$500,000)
Within 15 days of the month following the sale
Special goods and services tax payment form
The regional offices and collection offices under the jurisdiction
Special selected goods and services tax
Domestically manufactured special goods
The taxpayer shall pay the tax payable to the public treasury before the 15th of the month following the manufacturing of the special goods, and declare to the local office of the National Taxation Bureau.
Special goods and services tax payment form
The Third Section of Examination of General Administration
Special selected goods and services tax
Imported special goods
The taxpayer shall report to Customs and Customs shall collect the Special Goods and Labor Tax.
Special goods and services tax payment form
Customs
Special selected goods and services tax
The court and other authorities (organizations) auction or sell special goods that have not yet paid Special goods and services tax.
The taxpayer should file a tax return with the local office of the National Tax Bureau before collection of the special goods.
Special goods and services tax payment form
The Third Section of Examination of General Administration
Special selected goods and services tax
Exempted special goods are not exempted from tax because they are transferred or transferred to other uses.
The taxpayer shall report to the local office of the National Tax Bureau within 30 days after the date of transfer or transfer to other uses.
Special goods and services tax payment form
The Third Section of Examination of General Administration

List of current local tax levies and payment times and service desks that should be handled by enterprises

Tax
Handling matters
Taxation Period
Service desk
Land value tax
Tax payment
Once a year, the payment period is from November 1 to November 30 each year, and the taxable period is from January 1 to December 31 each year.
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)
Agricultural land tax
Tax payment
Currently suspended
-
Land value incremental tax
Tax payment
When land ownership is transferred or pawned, both parties shall report the present value of the transferred land to the local tax authority where the land is located within 30 days from the date of the contract, or if the report is late, the present value of the land announced on the date of receipt by the local tax authority shall be used as the present value of the transferred land to approve the land value incremental tax payable.
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal
House tax
Tax payment
From May 1 to May 31 every year
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)
Deed Tax
Tax payment
1. General transfer cases: Within 30 days from the date of contract establishment.
2. Court auction cases: Within 30 days from the date of issuance of the certificate of transfer of rights by the court.
3. Property right dispute cases: Within 30 days from the date of the court decision.
4. New housing construction cases in which the bearer obtains a use permit: within 60 days from the date of issuance of the use permit.
5. Cases of purchasing or acquiring public property from government agencies: within 30 days from the date of issuance of the certificate of transfer of property rights by government agencies.
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)
Vehicle License tax
Tax payment
1. Self-use vehicles: April 1 to April 30 of the current year
2. Business vehicles: First period: April 1 to April 30 of the current year 、Second period: October 1 to October 31 of the current year
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)
Amusement tax
Tax payment
1. Auto-payment: The monthly tax paid by the agent of the entertainment tax should be reported to the competent tax collection authority before the tenth day of the following month, and an auto-payment form should be filled out to pay the tax.
2. Checking of levy: If the operation method is special or the scale of business is small, and the levy is checked by the competent tax collection authority, the tax collection authority shall fill out a monthly payment notice and the taxpayer shall pay it before the tenth day of the following month.
3. For temporary entertainment activities, the competent tax collection authority shall account for the levy once every five days and issue a payment notice, which shall be paid within ten days after the delivery.
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)
Stamp duty
Tax payment
The tax shall be paid when the taxable certificate is delivered or used after it is written.
The tax authorities directly under the jurisdiction of the city and county government shall be responsible for collecting the tax (Taipei City is handled by the Taipei City Revenue Services). Local tax online filing operation portal(*Only available in Chinese)

How to register?

  • Online application.
    For national taxes, except for customs tax, you can apply online at the “eTax Portal, Ministry of Finance.”
    For local taxes, you can go to the “Local Tax Online Filing Service Portal.”
  • Application in writing.
    For national taxes, except for customs tax, all other applications can be sent to the local national tax bureaus by mail or at the counter.
    For customs tax, please contact Customs Administration, Ministry of Finance.
    Local taxes can be sent to the local tax authorities by mail or at the counter.

How to pay the fees?

Payment Method of National Tax Other than Customs

  • Internet tax payment service website (*Only available in Chinese)
  • eTax for tax payment (*Only available in Chinese)
  • Over-the-counter payment.
  • Mobile payment.
  • Automatic Teller Machine (ATM) transfer for tax payment.
  • Tax payment by chip debit card.
  • Tax payment by credit card.
  • Telephone voice transfer for tax payment.
  • Payment Method for customs tax

Payment Methods for Local Taxes

  • Over-the-counter.
  • Convenience store: The handling fee is borne by the local tax collection authority.
  • ATM transfer: The handling fee is borne by the local tax collection authority.
  • Contractual transfer: The handling fee is borne by the local tax collection authority.
  • Credit card: No charge to the public.
  • Current (savings) deposit account transfer: The handling fee is borne by the local tax collection authority.
  • Chip debit card Internet transfer: The handling fee is borne by the local tax collection authority.

How long does it take?

Online application: Please refer to the “eTax Portal, Ministry of Finance (*Only available in Chinese)” for processing times.

Regulatory Basis

Related websites

Go Back to Previous Page
:::
Placeholder image
Subscribe to our news updates×
Get the latest business news from across government delivered straight to your inbox regularly
Select the item below to subscribe to
By checking this box, you consent to our privacy policy
CancelSubscribe Now
Subscribe to our news updates×
You have successfully subscribed to our news updates
Close
Hi, Unified Business No. ×
Close
Privacy Policy

Welcome to the bizportal.moea.gov.tw website. To help you understand how you are protected while using this website and how your personal information is collected, used, and secured, please read the following information:

Scope

  1. This privacy policy covers the collection, use, and security of information associated with visitor activity on this website;
  2. It does not cover outside websites which may be accessed via links on this website, nor does it apply to personnel not commissioned to perform tasks related to this website, nor to those not involved in the management of this website.

Purpose of collecting personal information, types of information, and how it is use

  1. Visitors who use any of this website's subscription services will be asked to provide personal information necessary to process requests, which may include the visitor's unified business number, email address and duration of visit;
  2. This website records visit-specific information such as visitor’s IP address, duration of visit, and pages viewed. This data is collected for internal use by website management to analyze site traffic and browsing behavior in order to improve this website's quality of service. Such analysis is performed in aggregate only and never applied to individual visitors.

Personal Information Sharing Policy

This website in no way permits the arbitrary sale, sharing or leasing of any personal information to third parties, with the following exceptions:

  1. Based on a good-faith belief that disclosure is required by law, or for management use in the protection, maintenance or upgrade of website services;
  2. As you agree.

Duration of Use and Region of Personal Information

This Website is entitled to preserve, use, process, or transmit the personal data acquired for particular purposes or within the scope of permission under laws and regulations. Except for announcements otherwise made on the webpage for the service items or the termination of the website services, the data will be permanently preserved due to the abovementioned collection purpose, and the region of use shall be within the Republic of China. The Website will protect the security of all personal data by using reasonable technologies and procedures as much as possible.

Exercise of Rights with Regard to Personal Information

When one of the following situations occurs, this website will stop collecting, processing, or using personal information in lieu of deleting that information:

  1. There is a retention period that is stipulated by law or regulation;
  2. There is sufficient reason to believe that the requested deletion will infringe upon the rights of the party concerned that should be rightfully protected;
  3. There are other justified reasons that counter deletion.

Use of Cookies

  1. Cookies are brief information recorded in users’ drives for identifying users by the information system. In the description of the browser operations, you may understand how to accept or reject cookies. If you choose to reject, you will not be able to use partial service items on this website;
  2. Cookies recorded by this website do not include data that is sufficient to identify the user; instead, the cookies record data related to personal services set by users on the webpage.
  3. The server of this Website may only access the activity log of users’ cookies on this website and may not access the activity log of users on other websites.

Way to Deliver the Information

The Website may use the E-mail you provide to the subscription service for the delivery of information. Based on operational needs, we will preserve the information you have entered and provide the options of unsubscribing or making changes to the services.

Your Rights and Self-Protection

Please secure your personal information carefully and do not provide your personal information to the third party. Please do remember to log out before you leaving any service page logged in and keep your personal information confidential.

Amendments to the Privacy Protection Policy

The website’s privacy and security policy are subject to adjustment as needed at any time. Adjusted terms will be published on the website.

Agree