On May 28, 2025, TAI GVT, TAI KH Tax outlined common income tax filing errors by professionals, miscellaneous income earners in 3 areas: income, expenses, reporting.
Including underreporting income from withholding certificates or government subsidies, incorrectly deducting non-allowable expenses such as home office rent.
Only properly apportioned business-related expenses are deductible; partnership changes are required to be documented, and double deductions must be avoided.
On Apr. 24, TAI GVT reminded taxpayers re income tax filing period.
TAI GVT, TAI NA Tax issued notice regarding individual and profit-seeking enterprise income tax filing period and services, tax filing period has been extended.
Filing period will run from May 1 to Jun. 30, 2025, extension was granted to alleviate administrative, financial burden on taxpayers following impact of US reciprocal tariffs.
Follows TAI GVT Apr. 2025 issued measures for taxpayers affected by tariffs, #251159.
Payment Method
Taxpayers should use online appointment, queue system to book time; tax payments can be made via payment slips at banks, ATMs, convenience stores, or online.
Filing
Taxpayers who file online must ensure they complete entire submission and receive a confirmation via e-filing system; are encouraged to visit official site to verify status.
Businesses are urged to file online using software provided on the e-filing website.
Those filing online can upload supporting documents by Jul. 30, 2025, need not submit paper or media copies; stamps from company or representative are also not required.
From Apr. 28 to Jun. 30, 2025, domestic businesses, government organizations, and professional offices can access 2024 income data online using an official certificate.
Income Data Access
Authorized representatives can access data from Apr. 28 if authorized by Jun. 30.
Sole proprietorships and partnerships may use either a business certificate, a personal digital certificate of the responsible person, or a registered NHI card.
Those registered with tax authority as of Dec. 31, 2024, can use personal credentials; entities closed, deregistered, or with ownership changes in 2024 are not eligible.
Apr. 25, 2025 TAI SA Tax Common Errors
On Apr. 25, 2025, TAI GVT, TAI SA Tax said businesses often made audit errors and inaccurately complete reconciliation statement, leading to under-reported income.
Export revenues are not reported based on customs declaration date; other incomes like insurance claims, refunds, interest, subsidies are frequently under-reported.
Unrelated foreign subsidiary expenses are wrongly claimed, real estate sales income is misrecognized based on receipt / invoice dates instead of delivery / title transfer dates.
Adjusted after-tax profits are sometimes omitted from undistributed earnings; equity-method investment results are not properly included in after-tax profits.
Businesses often fail to repay deducted tax and interest when investments under Article 23-3 are transferred, leased, returned, or repurposed within three years.
Wrong industry codes are reported, affecting tax calculations under the expanded review system; failure to register for investment tax credits leads to denial of benefits.
Transfer pricing evaluations for overseas transactions are often neglected; CPA-certified filings are sometimes not submitted timely, affecting eligibility for loss offsets.
In Apr. 2025, TAI SA Tax revised corporate income tax return forms, see #252204.
Apr. 26, 2025 E-Filing
On Apr. 26, 2025, TAI GVT, TAI TP Tax encouraged online filing of corporate income tax, and shared some points to note re the upcoming tax declaration and payment.
In May 2025, TAI SITCA informed of extension of tax credit applications, see #253999.
In May 2025, TAI CA Tax issued key points for firms to file tax return, see #254012.
May 2025 TAI GVT and TAI KH Tax on Filing Errors
On May 28, 2025, TAI GVT, TAI KH Tax outlined common income tax filing errors by professionals, miscellaneous income earners in 3 areas: income, expenses, reporting.
Including underreporting income from withholding certificates or government subsidies, incorrectly deducting non-allowable expenses such as home office rent.
Only properly apportioned business-related expenses are deductible; partnership changes are required to be documented, and double deductions must be avoided.
Regulators
TAI GVT; TAI KH Tax; TAI NA Tax; TAI SA Tax; TAI TP Tax
