The Ministry of Finance (MOF) stated that the deadline for filing the January 2026 tax return for business entities’ sales amount and tax payable or overpayment is extended to 23 February 2026 in response to Lunar New Year holidays.

The MOF noted that business entities shall file their January 2026 tax returns prior to 15 February 2026 according to Article 35 of the Value-added and Non-value-added Business Tax Act. Owing to the period from 14 February 2026 to 22 February 2026 being Lunar New Year holidays, the MOF is postponing the deadline for the tax filing and payment to 23 February 2026 according to Paragraph 4 of Article 48 of the Administrative Procedure Act. Besides, in view of the Lunar New Year period being longer than in previous years, the business tax internet filing system will also continue to provide services until midnight, 25 February 2026 to cooperate with the above-mentioned extension date. Meanwhile, in order to facilitate business entities to file their tax returns, the business tax internet filing service will be available as usual during the Lunar New Year period. The MOF welcomes taxpayers fully utilized.

The MOF would like to remind business entities that failure to file the sales amount and pay tax before 23 February 2026 will be regarded as an overdue filing and payment case. According to Articles 49 and 50 of the Value-added and Non-value-added Business Tax Act and Article 20 of Tax Collection Act, the business entity shall be liable for a belated filing or non-filing surcharge based on the tax payable from 26 February 2026; moreover, a fine or interest based on the late tax payment will be charged from 27 February 2026. The MOF appeals to business entities to pay attention to the above-mentioned extension date and complete their filing and payment before the deadline.

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