Taiwan’s Ministry of Finance has announced arrangements for the 2026 provisional profit-seeking enterprise income tax return, including the launch of online filing and tax payment software and requirements for electronically submitting supporting documents.
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance, has announced that the filing period for the provisional income tax return relating to profit-seeking enterprise income tax for the 2026 fiscal year will run from 1 September to 30 September.
The Bureau said the e-Filing and Tax Payment Service on the Ministry of Finance (R.O.C.) website (https://tax.nat.gov.tw) will make the provisional income tax return e-filing and tax payment software available for download from 15 August. With the exception of enterprises operating under special fiscal years, profit-seeking enterprises may complete their provisional income tax returns by uploading the required data online during the filing period, using either a simplified electronic authentication method or a Ministry of Economic Affairs Certificate Authority (MOEACA) IC card.
The Bureau explained that profit-seeking enterprises required to submit investment tax credit certificates, CPA auditing reports, or other relevant supporting documents — all of which must bear the seals of the profit-seeking enterprise and its responsible person, representative, or administrator — should convert these documents into PDF format and upload them via the provisional income tax return e-filing and tax payment software before the end of the filing period. Enterprises submitting attachments in paper form are required to prepare and submit all relevant documents to the local branch office or subordinate unit of the National Taxation Bureau by 12 October 2026.
The Bureau encouraged profit-seeking enterprises to make greater use of online filing for provisional income tax returns, noting that the method is time-saving and convenient, and reminded filers to ensure the completeness of the uploaded data in order to avoid omissions.
The announcement was made on 12 August 2026.
