The submission period for the 2023 withholding and non-withholding tax statement, dividend statement, and trust property tax statement (hereinafter collectively referred to as the “tax certificates”) is from January 1 to January 31, 2024 (the online submission deadline is until midnight on January 31, 2024, at 12 A.M.). Tax withholders, profit-seeking enterprises, and trustees of trust deeds are encouraged to utilize our online submission, which offers 24-hour service without the constraints of office hours. The filing process will be considered complete upon uploading the information.

The National Taxation Bureau of Kaohsiung, Ministry of Finance explains that, as prescribed in Paragraph 3 of Article 89, Article 92, Article 92-1, and Article 102-1 of the Income Tax Act, the tax withholder shall fill out the withholding and non-withholding tax statements, and to provide a list containing detailed information to the competent tax collection authority when distributing any category of income; a profit-seeking enterprise shall, in regard to the dividends or earnings in the year 1998 or each ensuing year thereafter distributed to shareholders, members, or investors for the whole of the preceding year, fill out the prescribed dividend statement and submit it along with the data thereof to the tax collection authority-in-charge; and the trustees of trust deeds shall submit a statement listing trust benefits and the withholding tax to the competent tax collection authority. 

The Bureau reminds that, if the tax certificates have been filed before the deadline and the taxpayers specified in the tax certificates are individuals residing in the territory of the Republic of China, the tax certificate exemption rules are applicable. If the tax certificates are submitted online, the tax withholder only needs to select either "exemption" or "e-tax certificates" as the issuance method in the online submission system, without sending paper tax certificates to the taxpayers. However, such a certificate shall still be filled out and provided upon the request of the taxpayer.

The online submission is quick and easy, and the tax certificate exemption service is cost-effective and environmentally friendly. Please make good use of these services. If you have any questions, you are welcome to dial our free service hotline 0800-000-321 for more information or go to the Bureau’s website (https://www.ntbk.gov.tw) to make an inquiry online through the national tax-smart customer service “National Tax Assistant.”

Provided by: First Individual Income Tax Section
Contact person: Ms. Lee.   
Phone number: (07)7256600 ext.7222