Taiwan’s Northern Area National Taxation Bureau has extended the filing period for monthly business tax returns, including declarations of sales and payable or overpaid tax. The move aims to ease operations for businesses and tax agents and ensure smooth online filing.
Taiwan’s Northern Area National Taxation Bureau of the Ministry of Finance has extended the deadline for businesses filing monthly business tax returns for January 2026 to 23 February, citing the consecutive Lunar New Year holidays.
The extension applies to declarations of sales, payable, or overpaid business tax amounts and aims to ensure smooth filing operations for businesses and tax agents.
This announcement was made on 1 February 2026.
Under Article 35 of the Value-Added and Non-Value-Added Business Tax Act (Business Tax Act), businesses approved for monthly filings must declare sales and tax amounts by the 15th of the following month. For January 2026, the original filing period ran from 1 to 15 February. With the Lunar New Year holidays from 14–22 February, the Bureau has extended the deadline to 23 February.
The online filing and payment system will remain accessible until 24:00 on 25 February.
The Bureau also reminded businesses that the online filing system has been updated as part of its annual revision. Businesses must download the new software version to submit their returns. The system will remain operational throughout the holiday period, allowing filings at any time.
Businesses are urged to complete filings and payments by 23 February 2026.
Late submissions or payments will incur penalties under Articles 49 and 50 of the Business Tax Act, as well as late payment surcharges and interest. The Bureau advises timely compliance to avoid affecting business rights.
