中華民國102年5月21日星期二 May 21, 2013 Tue.
Press Releases Statements
Statutory period for filing 2012 profit-seeking enterprises provisional income tax starts from 1st, September to 1st, October.
Statutory period for filing 2012 profit-seeking enterprises provisional income tax starts from 1st, September to 1st, October. As Article 67 of theIncome Tax Act states, profits-seeking enterprises have to pay provisional income taxes on the base of one half amount of proceeding year tax payableas declared, and the provisional tax due can be fully deducted with investment tax credits. In addition, according to the rulings published by M.O.F, an enterprise is exempted from paying provisional tax in situations where its provisional tax due is less than 2,000 NTD without using investment tax credits, where its turnover is zero or it is not authorized to use uniform invoice during thefirst 6 months of the year, and where it is in the form of sole proprietorship or partnerships. Enterprises organized as companies, which use Blue Returns or are audited by certificated public accountants, may choose to impute their provisional taxes based on their operational income minus cost and expenses incurred onaccrual basis in the first 6 months at 17%. Maioli County branch also encourages taxpayers to file provisional tax returns through website at www.etax.nat.gov.tw
分 網： Taxation