:::Skip to main content
Home Site Map FAQs Bilingual Glossary 中文版 RSS
:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Pop-up print setting

Tax Calendar

Category

Event

Time for filing and application

Units in charge

Income Tax

  • Withholding (Non-withholding) tax statement and dividend Statement filing.

Jan. 1st -31st each year

Affiliated branches and offices

  • Filing of annual income tax return for profit-seeking enterprise.

May 1st -31st each year

Affiliated branches and offices

  • Filing of individual income tax return and tax pre-calculation confirmed and filing.

May 1st -31st each year

Affiliated branches and offices

  • Enterprise provisional tax filing.

Sep. 1st -30th each year

Affiliated branches and offices

  • Losses in disasters records.

Apply for investigation 30 days after loss happened.

Affiliated branches and offices

  • Individual House and Land Transactions Income Tax filing.
Filing within 30 days starting from the sales contract date. Affiliated branches and offices

Estate Tax

  • Filing

Apply for filing in 6 months from the date of death of the ancestor.

Affiliated branches and offices

Gift Tax

  • Filing

Apply for filing 30 days from the event of a bestowal or a donation.

Affiliated branches and offices

Business Tax

  • Filing sales amount, amount of paid or overpaid business tax.

Every 2 months as one term (every month as one term if zero tax rate), fill in application form 15 days from the beginning of the next term and submit tax refund and tax imputation, as well as relevant documents. Business tax must be paid to the National Treasury first and be filed with the receipt.

Affiliated branches and offices

Commodity Tax

  • Taxable commodity manufactured domestically.

Filing before 15thof the next month.

Affiliated branches and offices

  • Taxable commodity imported overseas.

Withheld by customs while customs clearance for importing.

Customs

Tobacco and Alcohol Tax

  • Tobacco and alcohol manufactured domestically.

Filing before 15thof the next month.

Affiliated branches and offices

  • Tobacco and alcohol imported overseas.

Withheld by customs while customs clearance for importing.

Customs

Security Transactions Tax

  • Withhold and remit Tax

Collecting agents withhold tax at regulated tax rate on the trade settlement date and fill in the tax bill on the next day paying to the National Treasury.

Take tax bill to service counter in affiliated branches and offices.

Futures Transactions Tax

  • Withhold and remit Tax

Collecting agents (futures commission merchant) withhold tax at regulated tax rate on the current day of trade or before or on expiry date and days options are cash settled, filling in Tax Bill on the next day paying to the National Treasury.

Take tax bill to service counter in affiliated branches and offices.

Luxury Tax

  • Special goods manufactured domestically.

Filing before 15thof the next month

Affiliated branches and offices

  • Special goods imported overseas.

Withheld by customs while collecting duty.

Customs

  • Sale of special services.

Filing before 15thof the next month

Affiliated branches and offices

Last updated:2020-09-03