揚智聯合會計師事務所

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	The Ministry of Finance states that in order to strengthen tax information transparency, the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” was amended in 2017 to introduce the three-tiered transfer pricing documentation, including Master Files and Country-by-Country (CbC) reports. From fiscal year 2017, the profit-seeking enterprises that meet the conditions stipulated under the aforementioned regulations are required to submit Master Files and CbC reports.
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	According to Articles 21-1 and 22-1 of the aforementioned regulations, the profit-seeking enterprises that meet the requirements shall prepare Master Files and CbC reports of the current fiscal year and submit them to the tax collection authority within one year after the end of the fiscal year. Take profit-seeking enterprises that use the calendar year as their fiscal year for example; these enterprises shall submit Master Files and CbC reports of year 2023 by the end of year 2024. If the profit-seeking enterprises fail to submit the documentation within the time limit, the tax collection authority may impose fines ranging from NT$3,000 to NT$30,000 on those enterprises pursuant to Article 46 of the Tax Collection Act.
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	The Ministry of Finance reminds businesses that as the year 2024 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 2023 by December 31, 2024. The enterprises that fail to comply with the aforementioned regulations may be fined, and might be selected for further risk assessments and examinations of transfer pricing.
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	Press Release Contact: Ms. Yeh, Section Chief 
	Phone: 02 -2322-8491

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