Profit-seeking enterprises shall pay provisional income tax and file provisional income tax return from September 1 to 30, 2026.
The Changhua Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, indicated that profit-seeking enterprises organized as a company and have a permanent establishment (hereinafter referred to as “enterprises”) in the R.O.C. shall pay provisional income tax and file provisional income tax return from September 1 to September 30, 2026.
The Branch explained that, in accordance with Article 67 of the Income Tax Act, the amount of provisional payment of tax is “one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year”. Enterprises that keep a complete set of account books and evidential documents, use the Blue Return as provided in Article 77 of the Income Tax Act, or the account books of which have been audited and attested to by a certified public accountant, and then file their provisional tax return within the said period may alternatively compute the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and applied with the tax rates.
In addition, enterprises that do not use investment tax credit, refundable tax from administrative remedy, or withholding tax to offset the amount of the aforementioned provisional tax payment, shall be exempt from filing a provisional income tax return.
The Branch would like to remind enterprises of the multiple options for paying tax, including cash or check payment at designated financial institutions which collect taxes, or ATM transfer. Only tax amounts under NT$30,000 can be paid at convenience stores using the barcode on the tax bill. Enterprises can also pay through the electronic provisional income tax filing and payment system using a credit card held by the business owner or the enterprise, or by transferring funds from the enterprise's demand deposit account. Alternatively, enterprises can use a chip debit card to make tax payments through the filing system or via the online tax payment service (https://paytax.nat.gov.tw).
If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.
Contact person: Profit-seeking Enterprise Income Tax Section, Ms. CHEN
Tel: (04)7274325 ext. 103
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=73bd8167d08740c187aaca8e4bf5a117