The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that to optimize the withholding tax system, amendments to the provisions of Article 89 of the Income Tax Act regarding tax withholders were approved by the Executive Yuan and took effect on January 1, 2025. Before the amendment, the tax withholder was defined as the person in charge of an enterprise or the head of the department responsible for withholding in an agency, organization, or school. After the amendment, the tax withholder is defined as the enterprise, agency, organization, or school itself. As January 2026 marks the beginning of the filing period for withholding tax statements covering various types of income for the year 2025, all withholding units are reminded to pay special attention to correctly filling out the "Tax Withholders" field in accordance with the amended regulations.

The Bureau provided an example: if Company A is a withholding unit and Mr. B is its responsible person, when filing the withholding tax statements for employees’ salary income for the year 2025 in January 2026, the “Tax Withholders” field should list “Company A” rather than “Mr. B.”

The Bureau further clarified that the filing period for withholding tax statements for various types of income for the year 2025 runs from January 1 to February 2, 2026. Before submitting filings, withholding units are urged to carefully review the completeness and accuracy of income information and to complete their filings within the statutory deadline. For a faster and more convenient process, withholding units are strongly encouraged to use the online filing system.

If tax withholders have any questions regarding the filing of withholding tax statements, they may call the toll-free service hotline at 0800-000-321 or visit the Bureau's website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”

Provided by: First Individual Income Tax Section

Contact person: Section Chief, Ms. Lin. Phone number: (07)7256600 ext. 7270

Contributor: Ms. Lee.                              Phone number: (07)7256600 ext. 7222