- 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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