National Taxation Bureau of the Central Area, Ministry of Finance, Changhua Branch indicated that a profit-seeking enterprise organized as a company and having permanent establishment in R.O.C. shall pay the provisional income tax and file the provisional income tax return in September of 2022.
The Branch explained that according to Article 67 of the Income Tax Act, “the amount of provisional payment of tax” is equivalent to one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year. However, a company which keeps a complete set of account books and evidential documents, uses the Blue Return as provided in Article 77, or entrusts a certified public accountant to examine and certify its provisional tax return, and files the return within the said period, may alternatively compute the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and pay the tax in accordance with the tax rate.
In addition, a company (1) (not using) investment tax credit, (2) (not using) refundable tax from administrative remedy, and (3) (not using) withholding tax exempt shall be exempt from filing a provisional income tax return if it pays the provisional tax to the public treasury.
The Branch stressed that a taxpayer who has an ATM card and a card reader is able to pay the tax due through the Online Tax Payment website (https://paytax.nat.gov.tw), or print out the tax payment slip from the e-Filing program and make the payment by cash or check at local banks.
For any questions, you are welcome to dial our toll-free phone number 0800-000-321. The related branch will serve you with all sincerity.