Taiwan’s Ministry of Finance has set 1–30 September 2025 as the filing period for provisional enterprise income tax returns.
Taiwan’s Ministry of Finance has announced, on 12 August 2025, the provisional filing requirement for enterprise income tax returns for the 2025 fiscal year. The filing period is set from 1 September to 30 September 2025.
The National Taxation Bureau of the Southern Area, Ministry of Finance stated that the e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C.) website will provide the Provisional Income Tax Return e-filing and tax payment software for download starting 15 August 2025.
With the exception of enterprises with special fiscal years, profit-seeking enterprises may complete their Provisional Income Tax Return by uploading the required data online using either a simplified electronic authentication or Ministry of Economic Affairs Certificate Authority (MOEACA) IC card during the aforementioned filing period.
The Bureau explained that after completing the online filing, if profit-seeking enterprises need to submit investment tax credit certificates, Certified Public Accountant’s Auditing Report, or other relevant supporting documents, all of which should be stamped with the seals of the profit-seeking enterprise and its responsible person, representative, or administrator, these documents should be converted into PDF format and uploaded via the Provisional Income Tax Return e-filing and tax payment software before the end of the aforementioned filing period.
As for those submitting attachments in paper form, all relevant documents shall be prepared and submitted to the local branch office or subordinate unit of the National Taxation Bureau by 9 October 2025.
