MOF urges profit-seeking enterprises to submit all required tax attachments by the deadline to secure Blue Return Filing incentives.
Taiwan’s Ministry of Finance (MOF) has reminded profit-seeking enterprises with a special fiscal year to submit all required attachments when filing profit-seeking enterprise income tax returns, except for those exempt under relevant regulations.
For returns audited and attested by a certified public accountant (CPA), the audit and attestation report, along with other required attachments, must be submitted within the prescribed deadline. Failure to do so will result in the filing being treated as a regular case, and enterprises will not be eligible for incentives available under the Blue Return Filing System.
According to Paragraph 3 of Article 102 of the Income Tax Act, enterprises using a CPA for auditing may benefit from incentives such as taxation on net income after deducting losses verified by the tax authority over the preceding ten years, as provided under Paragraph 1 of Article 39 of the Act.
The MOF stressed that timely submission of the CPA’s report and other attachments is essential to protect taxpayers’ rights and interests.
This announcement was made on 23 December 2025.
