Global Daily Tax News, Taiwanese Provisional CIT Returns Due Starting Sept 1, (Aug 15, 2025)

Taiwan's tax authority has announced that the filing period for provisional corporate income tax returns will begin on September 1, 2025.

The filing period will run until September 30, 2025, with the software required to file made available on August 15, 2025.

The tax agency said taxpayers who complete the online declaration and who must attach relevant supporting documents should:

• stamp the various supporting documents with the seals of the profit-making enterprise and the person in charge, representative or manager before the expiration of the above-mentioned declaration period; and

• then create a PDF file and upload it through the temporary payment online tax declaration and payment software.

Alternatively, taxpayers who wish to submit attachments in paper form must prepare the relevant documents and submit them to the relevant national tax bureau branch or tax collection office before October 9.