According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, in the event of dissolution, closure, merger or transfer of a profit-seeking enterprise, tax withholders shall, in accordance with the proviso of Paragraph 1, Article 92 of the Income Tax Act, fill out the withholding ＆ non-withholding tax statements immediately for the amounts of tax withheld to the tax collection authority in charge within 10 days, or in accordance with the proviso of Paragraph 1, Article 102-1 of the Income Tax Act, fill out the dividend statement for the distributed dividends or earnings to the tax collection authority in charge within 10 days.

According to the Bureau, the aforementioned final accounts (liquidation) statement data since 2021 can be filed or corrected online within the filing period (within 10 days from the day following the date of the approval letter of the competent authority or the completion date of the liquidation) (subject to postponement in case of holidays).

The Bureau stated that the aforementioned final accounts (liquidation) statement data could only be filed manually or via electronic media in the past, and it must be sent to the tax office in person or by authorized persons. Currently, the online filing can be made since January 1, 2021. Just download the electronic filing system for various-type income statements (including trust) data (IMX) from the Ministry of Finance's e-filing and tax payment service website (https://tax.nat.gov.tw). After installation, use the MOEACA IC card or the online tax filing pin number applied on the website to upload data to complete the filing. It is time saving and convenient.

Contact: Mrs. Wu, the officer of Information Management Division

TEL: 07-7256600 ext. 7838