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Businesses Eligible for Zero Tax Rate Can Apply for Monthly Tax Filing, No Changes Within Year

  • Businesses eligible for zero tax rate can apply for monthly tax filing
  • Changes to the filing frequency are not allowed within the same calendar year
  • The policy aims to encourage exports by allowing tax refunds for overpaid taxes on zero-rated goods or services
  • Businesses can apply to file taxes monthly to expedite tax refunds
  • Once approved, monthly filing starts from the first month following approval
  • Example: A company applied in August and began monthly filing in September
  • Businesses must file by the 15th of the following month
  • For questions, contact the tax bureau’s free service line for assistance

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.

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