According to the National Taxation Bureau of Taipei, Ministry of Finance, the payment period of the 2023 supplemental tax bill for assessed provisional profit-seeking enterprise income tax payable is from November 16 to November 30, 2023. Based on the data, under the jurisdiction of this Bureau, there are 1,355 supplemental tax bills assessed this time, with a tax deficiency payable amount of more than 350 million New Taiwan dollars. The Bureau will successively send out the Tax Bill for Assessed Provisional Tax Payable, and upon receiving it, profit-seeking enterprises should pay as soon as possible within the payment deadline.
The Bureau explains that, the supplemental tax bills assessed this time are for those profit-seeking enterprises which have not filed a provisional tax return or paid the provisional tax payable by October 31, and the tax authority shall issue a Notice for Assessment of Provisional Tax Payable together with a Tax Bill for Assessed Provisional Tax Payable and notify the profit-seeking enterprise to make the payment prior to the due date. The tax authority sets the provisional tax payable at one-half of the amount of tax payable for the 2022 Profit-Seeking Enterprise Income Tax Return filed, plus one month's interest. After receiving the notice for assessment and the tax bill, if the profit-seeking enterprise has any questions, please contact the local branch or office of the National Taxation Bureau as soon as possible.
The Bureau points out that there are multiple tax payment channels. Taxpayers can take the tax bill to make the payment at any financial institution commissioned for tax collection (excluding post offices), and taxpayers with tax payable less than NT$30,000 (inclusive) can make the payment at any of the convenience stores, including 7-ELEVEN, FamilyMart, OKmart, and Hi-Life. Taxpayers can also use a credit card, an automatic teller machine (ATM), a financial chip card, or funds transfer from a demand deposit account to make the payment. The procedures of how to use the multiple tax payment channels are explained in detail in the tax bill for your reference.
The Bureau calls out taxpayers to pay attention to the payment deadline, as a late payment can only be accepted at a financial institution commissioned for tax collection (excluding post offices), with an additional belated surcharge and belated interest imposed, which is time-consuming and burdensome. The belated surcharge is increased by 1% of the tax payable for every 3 days overdue (the maximum levy is 10%), and the belated interest is accrued daily from the day after the delinquency deadline to the date of payment at the interest rate of Postal Savings’ one-year fixed rate time deposit. Taxpayers are advised to pay attention in order to avoid affecting their own rights and interests.
(Contact Person: Section Head Chang of the Collection and Information Management Division; Telephone: 2311-3711 Ext. 2120)