Table of Current Tax Declaration, Declaration Time and Tax-Collecting Authorities
| Activity | Declaration Duration | Relevant Authorities |
|---|---|---|
| 1.Annual Income Tax Returns | May 1 to May 31 of every year | Income Tax to be declared to the relevant tax administrations or branches in each city/county. |
| 2.Provisional Income Tax Returns | Sep. 1 to Sep. 30 of every year | Provisional Income Tax to be declared to the relevant tax administrations or branches in each city/county. |
| 3.Declaration of Withholding and Non-withholding Tax Statement and Dividend Statement | Jan. 1 to Jan. 31 of every year | Tax branches or revenue service offices. |
| 4.Certificate for Tax-Deductions on Savings | 1st time application or renew | Tax Administration, tax branches or revenue service offices. |
| 5.Report Losses from Disaster | To be submitted within 30 days after the survey | Tax Administration, tax branches or revenue service offices. |