On 13 April 2020, Taiwan’s Ministry of Finance (MOF) has extended tax filing and payment deadlines for corporate income tax and individual income tax amid COVID-19 pandemic. The main measures are as following:

  • Corporate income tax original due from 1 May 2020 to 1 June 2020 has been extended to 30 June 2020;
  • Individual income tax original due on 1 June 2020 has been extended to 30 June 2020; and
  • No late payment interests and penalties will be levied in this situation.