Taiwan’s Northern District National Taxation Bureau urges filers to submit complete 2025 income statements electronically to avoid errors.
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding statements, dividend statements, and trust income returns runs from 1 January 2026 to 2 February 2026.
This announcement was made on 1 February 2026.
The statutory deadline of 31 January fell on a Saturday and has therefore been legally extended to 2 February.
Withholding agents, trustees, and other filing entities are urged to submit all income data using the Bureau’s electronic filing system within the prescribed period.
The Bureau warned that the most frequent filing error occurs when entities upload only the “new or corrected” portion of data without including previously filed information. This can overwrite earlier submissions, creating omissions that constitute a violation for failing to properly file or issue the required statements.
To address this, the Bureau has updated the electronic filing system for income statements, including trust-related filings.
On the Correction Filing page, a new reminder states:
“This submission will overwrite the previous filing data!”
A checkbox has also been designed to ” □ Confirmed as ‘Complete data of the declaration’ is correct!” to prevent the previous declaration data from being overwritten and resulting in an omission of declaration data.
The Bureau encourages filers to carefully follow system prompts and complete submissions step by step to avoid errors.
