MoF extended the 2025 income and trust certificate filing deadline and updated its e-filing system.
Taiwan’s Ministry of Finance (MoF) has extended the deadline for filing 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates to 2 February 2026, after the statutory deadline of 31 January 2026 was moved because it falls on a Saturday.
This announcement was made on 7 January 2026.
Filing entities may submit their declarations electronically by downloading and installing the “Electronic Filing System for Various Income Certificates (including Trusts)” from the Ministry of Finance’s e-Filing and Tax Payment Service website.
The Kaohsiung National Taxation Bureau of the Ministry of Finance said the withholding filing software has been optimised this year to improve filing efficiency and reduce administrative workload. Under the updated system, users can now select and print multiple Declaration Forms and Receipts either individually or consecutively. The new batch-printing function reduces repetitive operations, improves printing efficiency, and makes online filing more convenient.
The Bureau noted that online filing of various income withholding and non-withholding certificates is simple and efficient, allowing taxpayers to review withholding details and monitor filing progress at any time, while avoiding delays associated with paper-based submissions. However, it reminded filing entities that all categories of income data must be consolidated and submitted in a single filing when using the online system. Partial filings or corrections submitted later will overwrite previously filed data.
For system-related issues, users may contact the toll-free hotline 0809-085-188 for assistance, or access the Ministry of Finance’s e-Filing and Tax Payment Service website to use the National Tax smart customer service tools, including “Tax Assistant” for tax-related enquiries and “Bo’er Bang” for system operation support.
