The deadline for paying the business tax determined and assessed by the tax authority for the Q4 2021 and January 2022 is extended to 21 February 2022
The Ministry of Finance (MOF) stated that the tax authority shall issue tax payment notices prior to 31 January 2022 and the tax-paying shall be from 1 to 10 February 2022 according to the Article 40 and Paragraph 2 of the Article 42 of the Value-added and Non-value-added Business Tax Act and the Article 45 of the Enforcement Rules of Value-added and Non-value-added Business Tax Act. Owing to the period from 29 January 2022 to 6 February 2022 being Lunar New Year holidays, the MOF is postponing the deadline for the tax payment to 20 February 2022. Since 20 February falls on a Sunday, the deadline will be moved to 21 February 2022 in order to make the payment notices delivered in a proper manner so that business entities can pay taxes before the time limit.
The MOF noted that payment may be made in different ways, such as convenience stores, financial chip card, current (savings) deposit account, ATM transfer, credit card, and mobile.
The MOF reminds taxpayers that if a business entity fails to pay tax before 21 February 2022, it will be regarded as an overdue payment case and a surcharge for delinquent payment shall be levied. The MOF appeals to business entities to pay attention to the above-mentioned extension date and complete their payment before the deadline.
Press Release Contact: Miss. Su, Section Chief
Phone: +886-2-2322-8133
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7ad234818e394a13943cc06aa40be816