Tax Items Business Tax Apply for Taxation Registration (Link to eTax Portal, Ministry of Finance) Apply for Account Number and Password (Link to eTax Portal, Ministry of Finance) File and Pay Business Tax (Link to eTax Portal, Ministry of Finance) Application for Deferral of Tax Payment or for Payment by installment Due to Severe Special Infectious Pneumonia (COVID-19) Epidemic (Link to eTax Portal, Ministry of Finance) Application Items (Link to eTax Portal, Ministry of Finance) Withholding Tax Foreign Platform Operators apply for Qualification (including the agent) Registration (Link to eTax Portal, Ministry of Finance) Foreign Platform Operators apply for Account Number and Password (Link to eTax Portal, Ministry of Finance) File and Pay Withholding Tax for Foreign Platform Operators (Link to eTax Portal, Ministry of Finance) Profit-seeking Enterprise Income Tax Apply for Qualification (including the agent) Registration (Link to eTax Portal, Ministry of Finance) Apply for Account Number and Password (Link to eTax Portal, Ministry of Finance) File and Pay Profit-seeking Enterprise Income Tax (Link to eTax Portal, Ministry of Finance) Application for Deferral of Tax Payment or for Payment by installment Due to Severe Special Infectious Pneumonia (COVID-19) Epidemic (Link to eTax Portal, Ministry of Finance) Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise (Link to eTax Portal, Ministry of Finance)