- When the responsible person of a sole proprietorship changes, both the previous and current responsible persons should pay attention to the timing of their business tax declaration.
- If a sole proprietorship that uses uniform invoices changes its responsible person, both the previous and current responsible persons should separately declare and pay the business tax according to the reporting deadline.
- The National Taxation Bureau of the Ministry of Finance in the southern region explains the deadlines for business tax declaration and payment, as well as the procedures for changing responsible persons in a sole proprietorship.
- It is important for both the previous and current responsible persons of a sole proprietorship to fulfill their business tax declaration obligations according to their respective reporting deadlines to avoid penalties.
- An example is given to illustrate the process of changing responsible persons in a sole proprietorship and the corresponding tax declaration deadlines.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
