Profit-seeking enterprises that failed to pay their provisional tax payable by the end of October this year (2026) have been sent a Notice of Assessment for provisional tax and a payment slip by the tax authority. Upon receipt, please pay within the payment period as soon as possible to avoid paying belated surcharges and belated interest for late payment.
The National Taxation Bureau of the Southern Area of the Ministry of Finance stated that profit-seeking enterprises are required to file a Provisional Income Tax Return for the 2026 fiscal year. If an enterprise fails to pay its 2026 provisional tax during the filing period from September 1 to September 30 this year, and clear the unpaid balance with daily interest before October 31 this year, the tax authority will calculate the provisional tax at one-half of the tax payable shown on the enterprise’s Profit-seeking Enterprise Annual Income Tax Return for 2025. The unpaid or underpaid tax will then be assessed with one month of interest added at the fixed rate of one-year time savings deposits of Postal Savings as of January 1, 2026 (1.725%). The enterprise will then receive a payment slip for the total amount payable.
The Bureau noted that Notices of Assessment for provisional tax and payment slips have recently been sent to enterprises within its jurisdiction that did not file the 2026 Provisional Income Tax Return or that underpaid. The payment period is from November 16 to November 30 this year. Enterprises are requested to pay promptly upon receiving their payment slips. To make it convenient for enterprises to pay the assessed provisional tax, the Bureau has compiled various payment methods (see the attached table) and encourages enterprises to make use of them.
Finally, the Bureau would like to remind taxpayers to take note of the payment deadline and to pay their taxes on time to protect their own rights and interests. For any questions, please call the toll-free number 0800-000321 or contact the local branch or tax office under the Bureau’s jurisdiction.
Press Release Contact: Ms.Hou
Collection and Information Management Division
TEL: 06-2223111 ext.8110