Profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return forms and related attachments in accordance with the relevant regulations,  submit the required attachments before the filing deadline. For returns audited and attested by a certified public accountant, the audit and attestation report and relevant attachments shall be submitted within the prescribed deadline, so as not to affect the rights and interests of taxpayers.

The Ministry of Finance explains that, according to Paragraph 3 of Article 102 of the Income Tax Act, profit-seeking enterprises that engage a certified public accountant to audit and attest their income tax returns may enjoy various incentives prescribed under the Income Tax Act for enterprises adopting the Blue Return Filing System. For example, according to Paragraph 1 of Article 39 of the same Act, taxation may be made on its net income after the deduction of losses incurred in the preceding ten years as verified and determined by the competent tax authority. Profit-seeking enterprises shall submit the certified public accountant’s audit and attestation report and other required attachments within the prescribed deadline, and, where such documents are not submitted within the prescribed deadline, the filing shall be treated as an ordinary filing case, and the incentives applicable to filings audited and attested by a certified public accountant shall not be available.

The Ministry of Finance reminds taxpayers that, when filing profit-seeking enterprise income tax returns, the relevant attachments of the tax return should be submitted to the competent tax authority within the deadline to avoid any adverse impact on their rights and interests.

Contact person and number:
Profit-seeking enterprise income tax: Mr. Tsai, Section Chief
02-2322-8118