Global Daily Tax News, Taiwan Highlights Approaching Deadline For CbC Reports, (Dec 1, 2025)

Taiwan's Ministry of Finance has issued a statement highlighting the upcoming deadline for the filing of transfer pricing documentation.

A Master File and a country-by-country report are required under the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing, as amended in 2017.

Articles 21-1 and 22-1 of the Regulations provide that in-scope enterprises must file a Master File and CbC report for the year 2024 by the end of the year 2025.

The Ministry stated, "The Ministry of Finance reminds businesses that as the year 2025 is coming to a close, profit-seeking enterprises that meet the conditions and use the calendar year as their fiscal year shall submit Master Files and CbC reports with respect to fiscal year 2024 by December 31, 2025. The enterprises that fail to comply with the aforementioned regulations may be fined, and might be selected for further risk assessments and transfer pricing examinations."

Failure to file by the deadline will result in a penalty ranging from NTD3,000 (USD96) to NTD30,000 (USD956).