The Taipei National Taxation Bureau has reminded that branch offices remain obligated to report sales and input vouchers under the Business Tax Act, even when head offices are approved for consolidated payment.
Taiwan’s National Taxation Bureau of the Ministry of Finance has reiterated that business entities approved to pay business tax on a consolidated basis through their head office must ensure that their branch offices continue to fulfill reporting obligations for sales and input vouchers.
This announcement was made on 12 February 2026.
The Bureau emphasized that under Article 38, Paragraph 2 of the Value-Added and Non-Value-Added Business Tax Act, businesses may apply for approval to consolidate reporting of sales and tax liabilities from the head office and all fixed business locations. While this allows the head office to file combined reports of sales and payable or refundable tax amounts, branch offices remain obligated under Article 39 of the Enforcement Rules to report their own sales and input vouchers to the competent local tax authority.
An example cited by the Bureau involved Company A, registered in Kaohsiung City, which had obtained approval for consolidated business tax payment and duly filed its November–December 2025 tax return. However, its Taipei-registered branch, Company B, failed to submit sales and input vouchers for the same period by the 15 January 2026 deadline.
This constituted a violation of Article 35 of the Business Tax Act and Article 39 of the Enforcement Rules. Upon discovery, the Bureau required Company B to make a supplementary filing and imposed a late-reporting penalty in accordance with Article 49 of the Act.
The Bureau warned that approval for consolidated payment does not exempt branch offices from reporting duties. Failure to comply may result in supplementary filing requirements and penalties under Article 49. Businesses are urged to observe these rules to safeguard their rights and interests.
