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Profit-seeking Enterprise Income Tax

Tax  Category:Profit-seeking Enterprise Income Tax

Item Time Limit
for Handling
  1. Application for Use of Blue Return
6 days
  1. Application for Re-issuance of Balance Sheet, Income Statement, Earnings Notice of Assessment, and Undistributed Surplus Declaration
10 days
  1. Application for Modification of Annual Income Tax Return and Undistributed Surplus Earnings Declaration
12 days
  1. Application for Adoption or Change of Fiscal Year
7 days
  1. Application for Assets Revaluation
30 days
  1. Examination of Applications for Assets Revaluation
90 days
  1. Application for Declaration and Report
10days
  1. Application for Correction
17days
  1. Application form for the Direct Deposit/Postal Giro of Profit-seeking Enterprise Income Tax refunds
7days
  1. Application for the Management, Utilization, and Taxation of Repatriated Offshore Funds Act
45days
  1. Application for Acquiring a Letter Regarding the Entitlement of a Foreign Instituational Investor to the Reduced Tax Rate Applicable to Dividend or Interest under an Agreement for the Avodiance of Double Taxation with Respect to Taxes on Income
90days
  1. Application for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise
180days
  1. Application for a Foreign Profit-Seeking Enterprise to Exempt its Business Profits from Tax under an Agreement for the Avoidance of Double Taxation
180days

Note :

ⓞ If a national holiday or other rest of three days or more is encountered in the period listed above, the period plus the continuous holiday days shall be used as the time limit.

ⓞ The branch of jurisdiction, taxation offices and service stations are the units handling the applications.

Last updated:2021-06-25