As of 2026/08/06, the Taiwan Tax Bureau issued a directive mandating that taxpayers who have underpaid withholding tax must settle the outstanding amount without delay and submit a supplemental declaration to the relevant tax office. The notice specifies that payments must be received by 2026/09/05 to avoid interest charges and surcharges. Additionally, failure to comply may trigger audits and additional penalties up to 30% of the unpaid tax. Taxpayers are advised to review their withholding records, calculate any discrepancies, and arrange immediate payment through authorized channels. The bureau also provides an online portal for filing the required supplemental declaration, where users can upload supporting documents and receive confirmation of receipt. This measure aims to improve tax compliance and reduce the fiscal gap. For further assistance, individuals may contact the local tax service center or consult a qualified tax professional. The directive underscores the importance of timely compliance to safeguard against financial liabilities. Taxpayers encountering difficulties may apply for a grace period by submitting a written request and supporting evidence, which the Bureau will evaluate on a case‑by‑case basis. The overall objective is to ensure accurate tax collection and maintain public confidence in the tax system.
Key Takeaways
- Immediate Settlement: Outstanding withholding tax must be paid by 2026/09/05 to avoid extra fees.
- Supplemental Declaration: Must be filed online through the Bureau’s portal within 30 days of payment.
- Penalty Mitigation: Prompt compliance can reduce potential penalties by up to 30%.
Source: Read Original Announcement