To help taxpayers complete their individual income tax returns more easily, the online tax filing system will introduce a streamlined process aimed at improving filing efficiency and reducing the operational burden.
The National Taxation Bureau of Kaohsiung (hereinafter referred to as the “Bureau”) explained that the “rapid tax filing process” refers to a simplified filing procedure designed for taxpayers who meet certain conditions. First, after the user completes identity verification and logs into the system, a Tax Estimation List will be provided. This list includes information on exemptions, income, and deductions for the members of the taxpayer’s household, and it estimates the tax payable (or refundable) using the most favorable calculation method. Taxpayers only need to review and verify the relevant information. Once the contents of the Tax Estimation List and the taxpayer’s basic information are confirmed to be accurate, the taxpayer can immediately upload the data and complete the filing. If any modifications are needed, the taxpayer may switch to editing mode to make adjustments before submitting the return online.
The Bureau further clarified that taxpayers are ineligible for the rapid tax filing process under any of the following five circumstances: if the taxpayer has no income, if the taxpayer has applied for restrictions on investigation or separate income deductions, if the taxpayer selected “separated” when filing individual income tax in the previous year, if household members do not have a recorded year of birth, or if the taxpayer's application for foreign spouses was approved in the previous year. However, taxpayers in any of these situations can still update their basic information, dependents, income, and earned income deductions, as well as choose their tax return/payment method through the general e-filing procedures.
After the taxpayer enters the tax return filing and e-filing system (online or mobile versions), the system will automatically determine if the taxpayer qualifies for rapid filing or if the taxpayer needs to proceed with the general filing process. The conditions are summarized in the table below:
| The system will determine if the taxpayer qualifies for rapid filing | Whether the tax estimation list will be provided | Download and confirm the content of the tax estimation list | Filing Methods | |
| Scenario 1 | Yes | Yes | Agree | Select the “Rapid Filing Process”: 1.Confirm the basic information 2.Choose the tax return/payment method and upload the data. |
| Scenario 2 | Yes | Yes | Disagree |
Choose the editing model: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload |
| Scenario 3 | No | No | The system does not provide the Tax Estimation List | Enter the general filing process: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload |
The Bureau would like to remind taxpayers that, during the tax return filing period, you can call the toll-free number 0800-000-321 for tax-related inquiries or 0809-099-089 for system operation issues, and a representative will assist you. You can also visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw） to use the national tax smart customer service tools “National Tax Assistant” for tax-related questions and “Bo Er Bang” for system operation issues, both available for online inquiries.
Provided by: Collection and Information Management Division
Contact person：Section Chief Chang Telephone No:（07）7256600 Ext. 7830
Written by：Cheng Ting-Hsuan Telephone No:（07）7256600 Ext. 7837