Taxation Calendar
| Routine Events | ||
|---|---|---|
| Period | Event | |
| Start | End | |
| 1/1 | 2/7 | To File Withholding and Non-withholding Tax Statement, Dividend Statement, Income Statement of Transferring Tax-Deferred Stocks, Declaration Form for Trust Income, Tax Statement for Trust Property and Participants of Multiple-Level Marketing purchase information. |
| 1/1 | 2/10 | To Deliver Withholding and Non-withholding Tax Statement, Dividend Statement, and Income Statement of Transferring Tax-Deferred Stocks to the taxpayers. |
| 2/1 | 2/28 | Apply for Assets Revaluation (for calendar year adopter). |
| 2/11 | 2/20 | Small-scale Business Entities pay Business Tax for Q4 (October 1 to December 31 of the previous year). |
| 5/1 | 5/31 | Filing of individual income tax return and tax pre-calculation confirmed and filing. |
| 5/1 | 5/10 | Small-scale Business Entities pay Business Tax for Q1 (January 1 to March 31). |
| 8/1 | 8/10 | Small-scale Business Entities pay Business Tax for Q2 (April 1 to June 30). |
| 9/1 | 9/30 |
|
| 11/1 | 11/10 | Small-scale Business Entities pay Business Tax for Q3 (July 1 to September 30). |
| 12/1 | 12/31 | Declaration of Filing Returns Assessed and Certified by CPA and declare the roll of clients. |
| 1/1 | 12/31 | Report on newly established or revision of employee retirement plans. |
| 1st day of the month | 15th day of the month | Business Entity approved of paying business tax monthly on a voluntary basis declares Sales Amounts of previous term, tax payable or overpaid tax. |
| 1st day of every odd month | 15th day of every odd month | Business Entity on a voluntary basis declares Sales Amounts of previous term, tax payable or overpaid tax. |
| The first quarter of the financial year | Unincorporated business organizations apply for the change in accounting principles. | |
| Application for the change in accounting principles adopted by unincorporated business organizations. | Profit-seeking Enterprises apply for using blue return form (except the newly established Profit-seeking Enterprise). | |
| Within the last month of the financial year. | Newly established Profit-seeking Enterprises apply for using Blue Return Form. | |