According to the Ministry, withholding agents, profit-seeking enterprises, and trustees may submit filings online at any time, including weekends and public holidays.
Taiwan’s Ministry of Finance (MoF) has announced an extension to the filing deadline for 2025 income-related certificates, after the original end date fell on a weekend.
The filing period for 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates was initially scheduled to run from 1 January to 31 January 2026. As 31 January 2026 falls on a Saturday, the deadline has been extended until Monday, 2 February 2026, in accordance with Article 48 of the Administrative Procedure Act.
The Ministry also reminded taxpayers that, starting from the 2024 tax year, special reporting obligations apply to certain trust arrangements. Where individuals or profit-seeking enterprises in Taiwan hold shares or capital in affiliated enterprises located in low-tax jurisdictions outside the Republic of China as trust property, the trustee is required to file trust income declarations. This obligation must be fulfilled during the same filing period, in accordance with Article 92-1 of the Income Tax Act and the Ministry’s directive Tai-Cai-Shui No. 11204665340 dated 4 January 2024.
According to the Ministry, withholding agents, profit-seeking enterprises, and trustees may submit filings online at any time, including weekends and public holidays. Online filing is available via the Ministry of Finance’s Electronic Filing and Tax Payment Service website, where users can download and install the “2025 Income Certificate (including Trust) Electronic Filing System” software.
This announcement was made on 15 January 2026.
