On May 12, TAI CA Tax issued key points for firms to file tax return.
TAI CA Tax highlighted key points for profit-making enterprise to file income tax.
Follows TAI GVT Apr. 2025 reminded taxpayers re income tax filing period, #251957.
Key Points
TAI CA Tax encourages profit-making enterprise to file tax return electronically.
For enterprises who wish to apply for tax credit of hiring grassroot employees should use form A18 and A18-1 and provide supporting documents for the applications.
B3 and B7 form for controlled foreign company (CFC) tax reporting has been revised.
For those who cannot submit audited and certified financial statements on time, they can apply for late submission by clicking A9 of B7 form and submit by Dec. 31, 2025.
For tax returns that use the blue return or entrust a certified public accountant to audit the tax, the tax payable shall be paid by within the statutory tax return period.
Effectiveness
Applications should be submitted to the relevant tax bureau branch by Jun. 30, 2025.
