During the 2023 consolidated income tax return filing period （from May 1 to May 31, 2024）, taxpayers who complete their filing online may upload certification documents, if any, as attachments. There is no need to submit paper certification documents to the National Taxation Bureau.

The National Taxation Bureau of Kaohsiung, Ministry of Finance, explains that taxpayers may, during the tax return filing period, upload files using the attachment uploading function provided by the Consolidated Income Tax e-Filing and Tax Payment System. Alternatively, they may utilize the attachment uploading system （a new function introduced this year） on The e-Filing and Tax Payment Service of the Ministry of Finance website （https://tax.nat.gov.tw） before June 11, 2024. The file upload format is limited to clear and identifiable document files （PDF） and image files （JPG and PNG）, which should not be encrypted and can be uploaded in batches. For example, photos taken with a mobile phone can be directly uploaded in quantities of 5 to 7 images. The upload quantity （number of files） is determined by the camera and scanning equipment, with a total upload capacity per household limited to 15MB. If there are a large number of attachments or if the size of the JPG and PNG image files from mobile phones is large, it is recommended to scan them into PDF files before uploading.

The Bureau specially reminds users that the latest upload shall prevail for attachment files. Thirty minutes after uploading, you can check if the upload was successful and please retain the detailed status of the attachment upload form. The relevant original supporting documents should still be kept for 7 years in case they are needed for further verification by the tax authorities in case the uploaded attachment files are unclear or further verification is required. If you have any tax-related problems during the tax return filing period, please dial the toll-free number 0809-099-089 and someone will serve you. You can also visit the Ministry of Finance’s “The e-Filing and Tax Payment Service of the Ministry of  Finance” （https://tax.nat.gov.tw） website to use the national tax smart customer service tool, “National Tax Assistant”（tax related problems） and “Bo Er Bang”（system operations related problems） for online inquiries.

Contact person: Collection and Information Management Division,Mr.Chang Chu-Chuan
Telephone No.: (07)7256600  Ext. 7837