The NTBT announced on 26 August 2026 that the 2026 fiscal year (115th year) profit-seeking enterprise income tax interim filing period begins 1 September 2026 and ends 30 September 2026. Under the Income Tax Act, profit-seeking enterprises with approved fiscal years must file interim returns reporting half-year income and paying 50% of estimated annual tax liability, with strong encouragement for electronic filing via the Tax Portal.
Key Takeaways
- Filing Methods: Enterprises should use the NTBT’s e-filing system (https://www.tax.nat.gov.tw) for faster processing, instant confirmation, and reduced error rates compared to paper filing.
- Payment Options: Tax payments can be made via electronic funds transfer, credit card, convenience store payment codes, or bank counter using the payment notice generated after e-filing.
- Penalty Avoidance: Late filing incurs penalties of 1% of tax due per 2-day delay (capped at 15%), while late payment incurs 1% interest per 2-day delay; timely e-filing minimizes compliance risks.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement