揚智聯合會計師事務所

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	The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “The Bureau”) stated that, if a profit-seeking enterprise plans to change from a calendar year to a special fiscal year, it should apply for approval in advance, but also pay attention to the regulations for income tax declaration after changing the fiscal year.
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	The Bureau explained that, according to Article 23 of the Income Tax Act, the fiscal year shall commence on the first day of January and end on the thirty-first day of December of each calendar year. However, a profit-seeking enterprise may, on account of an established custom of the business or of special circumstances arising from the seasonal nature of the business and upon the approval of the competent tax authority, change the commencing and expiring dates of its fiscal year. Where a profit-seeking enterprise changes its fiscal year with the approval of the competent tax authority, it shall declare the amount of income accrued prior to the change within one month from the date of change, and shall also compute the income tax payable in accordance with relevant regulations and make payment thereof prior to filing its income tax return. 
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	In addition, a profit-seeking enterprise shall include its retained earnings for the period of less than one year prior to such change of its fiscal year into the amount of its retained earnings for the new fiscal year. As for the retained earnings of the previous fiscal year which have not been surcharged with additional profit-seeking income tax prior to the change of its fiscal year, the profit-seeking enterprise shall declare such retained earnings for the original fiscal year when filing income tax return.
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	For instance, Company A originally adopted a calendar year as its fiscal year. After obtaining approval from the competent tax authority, Company A changed its fiscal year beginning on October 1, 2024, and ending on September 30 of the following year. Consequently, Company A shall declare the amount of income accrued prior to the change (from January 1 to September 30, 2024) within one month from the date of change (by October 31, 2024). Retained earnings for less than one year (from January 1 to September 30, 2024) shall be included in the retained earnings for the new fiscal year and shall be filed from February 1 to February 28, 2027. Meanwhile, the retained earnings of 2023 that have not been reported should be filed based on the original calendar year from May 1 to May 31, 2025.
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	The Bureau would like to remind profit-seeking enterprises which have changed fiscal years that they should be aware of the time limit for filing income tax returns to avoid any detrimental impact on their interests due to omission or overdue declaration.
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	Press Release Contact: Ms. Liu 
	Profit-seeking Enterprise Income Tax Division 
	TEL: 06-2223111 ext.8047

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