The Taiwanese Ministry of Finance Aug. 12 clarified, in English, the 2025 provisional income tax return filing requirements for profit-seeking enterprises. The clarification includes: 1) the Sept. 1 to Sept. 30 filing period for provisional income tax declarations; 2) that enterprises may file returns online via the Ministry of Finance’s taxation portal using either simplified electronic authentication or a Ministry of Economic Affairs Certificate Authority (MOEACA) IC card, with the required software available for download starting Aug. 15; and 3) that taxpayers must upload supporting documents and audit reports in sealed PDF format by Sept. 30, or submit them in ...
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