Profit-seeking Enterprise Income Tax
Summary: Profit-seeking enterprises can receive rewards by providing all account books and documents electronically using the internet or multimedia.
Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance indicated that profit-seeking enterprises who provide all account books and documents. electronically by using the internet or multimedia during the regulated period can receive the following rewards: (1) no certificate is needed for verification, except those with abnormal reports as verified by the authority; (2) meeting certain conditions, profit-seeking enterprises’ following two years’ tax returns can be reviewed on paper; (3) a professional advisor will be designated to provide the enterprise with assistance in or guidance for solving taxation problems; and (4) the tax agents, CPAs, bookkeepers, and tax return filing agents who are appointed to provide all account books and documents. electronically by using the internet or multimedia quickly and correctly can be listed as recommended to participate in the selection of excellent tax agents, CPAs, bookkeepers, and tax return filing agents.
The above statement can not be applied to the following cases: （1）those audited by a CPA,（2）those of organizations, institutions, or the subsidiaries thereof, for educational, cultural, public welfare, or charitable purposes, (3) those of current final report, or (4) those of a liquidation income report.
If you have any questions, please dial our toll-free service hotline（0800-000321）. The office will be at your service.
Contact person regarding this news release: Revenue Officer Shih, Profit-seeking Enterprise Income Tax Section at 04-8332100 ext. 102.
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0164b1596e464b70bb255dc8f222c3cf