Tax authority has extended the filing period for 2025 income withholding and non-withholding certificates by two days after the original deadline fell on a public holiday. Withholding agents are urged to file early through the recommended online system to avoid penalties.
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding certificates will run from 1 January 2026 to 2 February 2026, with the deadline extended from 31 January as it falls on a public holiday.
This announcement was made on 26 January 2026.
The filing requirement covers 2025 income withholding and non-withholding certificates, dividend certificates, trust income returns, and trust property income certificates. Withholding agents are reminded to observe the deadline carefully and complete filings as early as possible to avoid penalties.
The Bureau said the certificates may be submitted online, by media, or manually, noting that online filing is the most convenient and time-saving option. Withholding agents and trust trustees are strongly encouraged to use online filing services.
Online submissions can be made through the Ministry of Finance’s Electronic Filing and Tax Payment Service website at https://tax.nat.gov.tw, where users can download the “Electronic Filing System for Various Income Certificates (including Trusts) (IMX)” software.
The system supports computers running Windows 7 or later. Identity verification may be completed using an Industrial and Commercial Certificate IC Card, an Organisation and Group Certificate IC Card (XCA), or a tax filing password applied for by the withholding unit through the tax filing website. Once the upload is successful in line with system instructions, the filing procedure is considered complete.
The Bureau further noted that if incorrect data are uploaded and a correction is required before the deadline, each corrected filing will overwrite the previous submission. Withholding units must therefore re-upload all required data, not only the amended portion. After receiving confirmation of successful filing, units should verify the number of items, total amounts, and tax amounts to ensure accuracy.
