The Ministry of Finance reminds profit-seeking enterprises that all required attachments, including certified public accountant audit and attestation reports, must be submitted by the filing deadline to secure tax incentives and protect their rights under the Income Tax Act.
Taiwan’s Ministry of Finance, in a notice on 23 December 2025, explained that profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return forms and related attachments under the relevant regulations, submit the required attachments before the filing deadline. For returns audited and attested by a certified public accountant, the audit and attestation report and relevant attachments must be submitted within the prescribed deadline so as not to affect the rights and interests of taxpayers.
The Ministry of Finance further explains that, according to Paragraph 3 of Article 102 of the Income Tax Act, profit-seeking enterprises that engage a certified public accountant to audit and attest their income tax returns may enjoy various incentives under the Income Tax Act for enterprises adopting the Blue Return Filing System.
For example, according to Paragraph 1 of Article 39 of the same Act, taxation may be applied to net income after deducting losses incurred in the preceding ten years, as verified and determined by the competent tax authority.
Profit-seeking enterprises must submit the certified public accountant’s audit and attestation report and other required attachments within the prescribed deadline. If such documents are not submitted on time, the filing will be treated as an ordinary filing, and the incentives applicable to filings audited and attested by a certified public accountant will not be available.
The Ministry of Finance reminds taxpayers that when filing profit-seeking enterprise income tax returns, all relevant attachments should be submitted to the competent tax authority within the deadline to avoid any adverse impact on their rights and interests.
