Due to the outbreak of COVID-19, Taiwan government has released a series of tax relief measures to help companies and individuals to ease this impact, if you need any information or have any further questions, please do contact us directly or you may able to check our website which have summarized the tax relief measures for your easy reference.
Furthermore, the Ministry of Finance announced on April 13, 2020 that all companies and individuals are allowed to defer "without justification, formalities or penalties" the filing and payment of 2019’s Income from May 31, 2020 to June 30 2020.
The Ministry of Finance also made further decalcification, as deferment of the deadline of income tax filing and payment, the following procedures shall be postponed accordingly.
Corporate income tax
|
Applicable Item |
Original period |
Postpone to |
|
|
Corporate income tax (without send application in advance) |
May 1, 2020 to June 1, 2020 |
May 1, 2020 to June 30, 2020 (without impose interest expense) |
|
|
For any profit-seeking enterprise which files income tax through the internet, the submission of supporting documents or the certifications report on corporate income tax return |
Submit hard copy or disk |
No later than June 30, 2020 |
No later than July 31, 2020 |
|
Upload through designated platform |
No later than June 29, 2020 |
No later than July 30, 2020 |
|
|
Inquiry for the information of incomes and deductions with the database provided by the Tax Authority |
April 28, 2020 to June 1, 2020 |
April 28, 2020 to June 30, 2020 |
|
Individual income tax
|
Applicable Item |
Original period |
Postpone to |
|
Individual income tax (without send application in advance) |
May 1, 2020 to June 1, 2020 |
May 1, 2020 to June 30, 2020 (without impose interest expense) |
|
For any individual who files income tax through the internet, the submission of supporting documents |
No later than June 10, 2020 |
No later than July 10, 2020 |
|
Inquiry for the information of incomes and deductions with the database provided by the Tax Authority |
April 28, 2020 to June 1, 2020 |
April 28, 2020 to June 30, 2020 |