1. Foreign profit-seeking enterprises having permanent establishments or business agents
If a profit-seeking enterprise whose head office is outside the territory of R.O.C. has a permanent establishment or business agent located inside the territory of R.O.C., the permanent establishment or business agent should keep separate accounting books and calculate annual income in accordance with Article 41 of the Income Tax Act. The permanent establishment or business agent should also make provisional tax payment and file provisional tax return in accordance with Article 67 of the same Act. After the end of taxable year, the permanent establishment or business agent should make income tax payment and file income tax return during May 1 to May 31 of each year in accordance with Article 71 or Paragraph 2 of Article 73 of the same Act.
2. Foreign profit-seeking enterprises having neither permanent establishments nor business agents
In the case of a profit-seeking enterprise having income within the territory of R.O.C. as stated in Article 88 of the Income Tax Act whose head office is outside the territory of R.O.C. and has neither permanent establishment nor business agent, the tax withholder shall withhold the income tax payable based on prescribed withholding rates. In the case the taxpayer has income which does not fall within the withholding scope as stated in Article 88 of the Income Tax Act, and is not able to file tax return itself, the taxpayer should appoint an individual residing in R.O.C. or an enterprise with permanent establishment in R.O.C. as its agent, to file income tax return for the profit-seeking enterprise.
A：In accordance with Paragraph 2, Article 49 of Enforcement Rules of the Income Tax Act, a profit-seeking enterprise with both its head office and other permanent establishments located within the territory of R.O.C. shall jointly file its profit-seeking enterprise income tax return with the tax office in the registration district where the head office of the profit-seeking enterprise is located. An enterprise with its head office located outside the territory of R.O.C. and other permanent establishments located within the territory of R.O.C. shall respectively file their tax returns with the tax offices in the registration districts where the permanent establishments are located. For example, the business address of a profit-seeking enterprise was under the jurisdiction of Daan District of Taipei City in 2020. The aforementioned enterprise moved to Xinyi District on April 25, 2021. The enterprise shall file its profit-seeking enterprise income tax return for the taxable year 2020 with Xinyi Branch of National Taxation Bureau in May 2021.