A profit-seeking enterprise, except one that conforms to Article 69, shall within the one-month period from September 1 to September 30 of each year, take one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year as the amount of the provisional payment of tax and pay it to the public treasury and file with the competent tax authority a declaration for provisional payment of tax on a prescribed form along with the receipt of the provisional payment.
A profit-seeking enterprise, without using investment tax credit, refundable tax from administrative remedy and withholding tax to offset the amount of the provisional tax payment in the preceding Paragraph, shall be exempt from filing a provisional income tax return according to the preceding Paragraph, if it pays the provisional tax to the public treasury.
Notwithstanding Paragraph 1, a profit-seeking enterprise organized as a company which keeps a complete set of account books and evidential documents, uses the Blue Return as provided in Article 77, or the account books of which have been audited and attested to by a certified public accountant, and then files its provisional tax return within the said period may alternatively compute the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and applied with the tax rates.

In the case where a profit-seeking enterprise fails to make the provisional tax payment within the period as specified in Paragraph 1 of the preceding Article but has since filed the return and paid the amount of provisional tax payment, which is computed in accordance with the said provision, on his own accord to the tax authority before 31 October, interest accruable thereon as calculated on a daily basis at the banking rate for deposits as specified in Article 123 from 1 October until the date of the payment shall be collected together with the aforesaid amount of provisional tax payment.
In the case where a profit-seeking enterprise fails to make the provisional payment in accordance with the preceding paragraph before October 31, the tax authority shall compute the amount of provisional tax payable by it in accordance with Paragraph 1 of the preceding Article and issue to the said profit-seeking enterprise a tax demand notice covering the provisional payment plus one month's interest to be calculated at the banking interest rate for deposits as specified in Article 123, requiring the said profit-seeking enterprise to make the payment to the public treasury in fifteen days.

The preceding two Articles shall not apply to the following cases:
1. (Deleted);
2. A profit-seeking enterprise without permanent establishment in the territory of the Republic of China, having its profit-seeking enterprise income tax withheld by business agent or the payer in accordance with Article 98-1;
3. A sole proprietorship or a partnership and any approved small-scale profit-seeking enterprise;
4. Any profit-seeking enterprise not subject to profit-seeking enterprise income tax in accordance with this Act or other relevant laws;
5. (Deleted).
6. Other profit-seeking enterprises approved by the MOF.

(Deleted)

A taxpayer shall, within the period from May 1 to May 31 of each year, fill out and file to the competent tax authority an annual income tax return declaring therein the items and amounts that make up his/her gross consolidated income (for an individual) or the gross profit-seeking income (for a profit-seeking enterprise) for the preceding year together with the tax deductions/exemptions, and/or offsets associated therewith, if any. The taxpayer shall further calculate the amount of income tax actually payable by him/her/it by deducting the provisional income tax payment, the unused withholding tax and the amount of tax credit as calculated per Paragraph 4 of Article 15 from the amount of the income tax payable for the whole year, and shall pay the remaining balance before filing the annual income tax return. However, the withholding tax from the income subject to separate taxation in accordance with this Act shall not be deductible.
A profit-seeking enterprise organized as a sole proprietorship or a partnership shall declare an annual income tax return as per the preceding paragraph and be exempt from computing and making a tax payment before filing its income tax return; the amount of income of a profit-seeking enterprise shall be included in “Income from profit-seeking activities” as defined in Category 1, Paragraph 1 of Article 14, and the individual income tax shall be levied in accordance with this Act. However, a sole proprietorship or a partnership recognized as a small-scale profit-seeking enterprise shall not file an annual income tax return; the amount of the profit-seeking enterprise income assessed by the tax authority shall be included in “Income from profit-seeking activities” and the individual income tax shall be levied in accordance with this Act.
An individual residing in the territory of the Republic of China whose annual gross consolidated income does not exceed the sum of the amount of exemption plus the standard deduction for the current year shall be exempt from filing an annual income tax return. However, if an application has been filed for refund of the tax withheld and the amount of tax credit as calculated per Paragraph 4 of Article 15 from the amount of the income tax payable for the whole year, or subject to separated taxation according to Paragraph 5 of Article 15, the said taxpayer shall still be required to file the annual income tax return.

In case an individual residing in the territory of the Republic of China dies in the taxable year, his/her taxable income derived in the year of his/her death and in the previous years, except for those who are exempt from filing an annual income tax return as provided in Article 71, shall be subject to the annual income tax return which shall be filed by the will executors, heirs or estate administrators within three months from the date of death of the decedent. In such a case, the will executors, heirs or estate administrators shall, within the total value of the estate, be responsible for all the obligations concerning the tax return. However, in case the deceased is survived by his/her spouse who is an individual residing in the territory of the Republic of China, the spouse shall file the annual income tax return and make a tax payment thereof in accordance with Article 71.
Any individual residing in the territory of the Republic of China who abolishes his/her domicile or residence in the territory of the Republic of China and is going to leave the territory of the Republic of China shall file his/her annual income tax return for the taxable year before his/her departure. However, in case the individual’s spouse is residing in the territory of the Republic of China and continues to live in the territory of the Republic of China, he/she shall file the annual income tax return and make a tax payment in accordance with Article 71.
In conformity with Subparagraph 13 of Article 4, an educational, cultural, public welfare and charitable organization or institution and its operational organization, shall file its income tax return in accordance with Article 71, and shall still pay income tax if it is not qualified to be exempt from income tax.

The period for filing an annual income tax return as provided in Paragraph 1 of Article 71-1 may, before the time limit and under special circumstances, through the application of the will executors, or heirs, or estate administrator and upon the approval of the tax authority, be extended to a date not later than the time limit prescribed for filing an estate tax return.
Any taxpayer as provided in Paragraph 2 of Article 71-1 and Article 73 may, under the special circumstances of being unable to file his/her/its tax return within the time limit or file by himself/herself/itself, appoint an individual residing in the territory of the Republic of China to file a tax return and make a tax payment on his/her/its behalf with the approval of the tax authority. In the case of a delinquent payment or failure to entrust a certified public accountant or any other lawful agent to file the tax return and make a tax payment on his/her/its behalf, the tax authority may notify the exit/entry control office to deny exit clearance to such a taxpayer.

When an individual not residing in the territory of the Republic of China or a profit-seeking enterprise having no fixed place of business or business agent within the territory of the Republic of China derives income within the territory of the Republic of China as provided for in Article 88, the income reporting provisions under Article 71 shall not apply and the tax withholder shall withhold the income tax payable in accordance with prescribed withholding rates. If the taxpayer has income which does not fall within the scope of withholding as provided for in Article 88 and is going to leave the territory of the Republic of China prior to the time limit prescribed for filing income tax return in the taxable year, he/she shall file a tax return with the competent tax authority prior to his/her departure and make tax payment according to the prescribed tax rates, and, if he/she does not leave within the time limit prescribed for filing income tax return in the taxable year, he/she shall file a tax return and make tax payment in accordance with this Act.
In the case of a profit-seeking enterprise with no fixed place of business but having a business agent in the territory of the Republic of China, except where computation of income is made in accordance with Articles 25 and 26 and income tax is withheld and paid in accordance with the provisions concerned, the business agent concerned shall be responsible for filing of an income tax return with the competent tax authority and for payment of income tax in accordance with this Act.

Off-shore Banking Branches shall report all interest derived from loans extended to individuals, legal entities, government agencies and financial institutions within the territory of the Republic of China, except for the interest which is tax-exempt according to the laws, and calculate their income taxable based on the total amount of interest and the prescribed withholding rates within the time limit as stipulated in Article 71 of this Act.

(Deleted)

Where a profit-seeking enterprise changes its fiscal year with the approval of the competent tax authority, it shall, within one month from the date of change, file with the competent tax authority on a prescribed form the amount of income accrued prior to the change, compute the income tax payable in accordance with Article 40 and make payment thereof prior to filing its income tax return.

A profit-seeking enterprise shall make its current final income tax return up to the date of dissolution, closure, merger, or ownership transfer, and then its total business income and tax payable on a prescribed form to the competent tax authority within forty-five days, and further make payment before filing the income tax return.
A profit-seeking enterprise shall report any income derived from liquidation during the period of liquidation on a prescribed form to the competent tax authority within thirty days from the date of completion of liquidation, and the taxpayer shall, before filing its tax return, make payment at the prescribed profit-seeking enterprise income tax rate in the taxable year. However, this is not applicable to those enterprises which are exempt from the liquidation process in accordance with other laws.
The term "period of liquidation" as referred to in the preceding paragraph for the company organization shall be the time limit in accordance with the Company Act; for the limited partnership organization it shall be the time limit in accordance with the Limited Partnership Act; and for others it shall be three months from the date of dissolution, closure, merger, or ownership transfer.
A profit-seeking enterprise organized as a sole proprietorship or a partnership shall make its current final income tax return or liquidation income tax return according to Paragraphs 1 and 2 and be exempt from computing and making a tax payment before filing its income tax return. The amount of income of a profit-seeking enterprise shall be included in “Income from profit-seeking activities” as defined in Category 1, Paragraph 1 of Article 14, and the individual income tax shall be levied in accordance with this Act. However, the sole proprietorship or a partnership which is assessed as a small-scale profit-seeking enterprise shall not make its current final income tax return or liquidation income tax return. The tax authority shall assess the amount of profit-seeking enterprise income and incorporate the income into its sole proprietor’s or partners’ “Income from profit-seeking activities” and levy individual income tax in accordance with this Act
In the case of failure to submit a current final income tax return or liquidation income tax return within the time limit as provided in Paragraphs 1 and 2, the tax authority shall assess and determine the amount of business income and tax payable; if a profit-seeking enterprise is organized as a sole proprietorship or a partnership, the tax authority shall assess its taxable income, incorporate the income into its sole proprietor’s or partners’ “Income from profit-seeking activities” and levy individual income tax in accordance with this Act.
In the event of bankruptcy, a profit-seeking enterprise shall, within ten days prior to the time limit prescribed for credit filing announced by the court, file its current final income tax return with the competent tax authority. In the case of failure to file a tax return within the time limit, the tax authority shall assess and determine its amount of business income and tax payable immediately according to the finding made by itself.
The court shall, at the same time of announcement of credit filing, notify the local tax authority of the bankruptcy declared on the profit-seeking enterprise in the preceding paragraph.

A taxpayer shall attach to his/her/its annual income tax return any receipts for self-paid taxes and other related documents of evidence and, in the case of a profit-seeking enterprise, also the balance sheet, inventory of properties, and income statement.
At the time of filing an income tax return by a company, cooperative, or other juristic person, its responsible person shall submit a statement listing the names and residences of shareholders, members, or investors and the amount of dividends or earnings payable or paid. In the case of a partnership, its responsible person shall submit a statement listing the names and residences of partners and their respective percentages of investment and profit or loss allocation.

(Deleted)

Profit-seeking income tax return forms shall be used in accordance with the following provisions:
1. Ordinary return - to be used by profit-seeking enterprises other than those authorized to use the Blue return;
2. Blue return - to be used by profit-seeking enterprises duly authorized by tax authority.
The Blue return refers to the tax form which is printed according to the prescribed form on blue paper and designed for encouraging profit-seeking enterprises to honestly report their income. Rules governing the use of blue return shall be prescribed by the MOF.
There are two kinds of individual income tax return forms, namely the general return and the concise return. The forms and the usages thereof shall be prescribed by the MOF.

The tax authority shall at all times assist and urge taxpayers to file annual income tax returns within the prescribed period and shall, fifteen days prior to expiration thereof, send a reminder pointing out the responsibility associated with belated reporting.
The reminder as provided in the preceding paragraph may be sent in the form of a public notice.

Where a taxpayer fails to file an annual income tax return within the prescribed period, the tax authority shall serve a delinquent notice, requiring the taxpayer to complete an annual income tax return within fifteen days from the date of receipt of the notice. In the event the taxpayer does not file the annual income tax return within the fifteen days given in the notice, the tax authority shall make assessment of the amount of income and tax payable on the basis of available taxation data or the profit standard of the same trade and serve the taxpayer the assessment notices along with a tax demand notice. In case any additional taxation data is afterwards discovered upon investigation by the tax authority, such taxation data shall be handled in accordance with the relevant provisions of the Tax Collection Act. Where a profit-seeking enterprise is organized as a sole proprietorship or a partnership, the tax authority shall assess its taxable income and incorporate the income into its sole proprietor’s or partners’ “Income from profit-seeking activities” and levy individual income tax in accordance with this Act.
The provisions of the preceding paragraph shall not apply to a taxpayer subject to individual income tax. In the event of failure on the part of such a taxpayer in filing an annual income tax return after expiration of the prescribed period, the tax authority shall forthwith determine the amount of income and tax payable based on the available taxation data and notify the taxpayer to pay the tax within the time limit. In case any additional taxation data is afterwards discovered upon investigation by the tax authority, such taxation data shall be handled in accordance with the relevant provisions of the Tax Collection Act.

The tax authority shall, after receipt of an annual income tax return, appoint a person to make an investigation thereof and determine the amount of income and tax payable.
Where there is a large number of taxpayers in a locality, the tax authority may, in lieu of individual investigation as provided in the preceding paragraph, conduct random checks by trade and determine the income standard of each trade.
Where the amount of income reported by a taxpayer is above the standard set forth in the preceding paragraph, the reported income shall be taken as the basis for taxation. However, a taxpayer who is found by the tax authority to have reported his or her income unusually or with any underreporting, omission or evasion of the taxable income, or income reported as lower than such standard shall be subjected to an investigation.
Opinions of the revelant trade associations may be sought in determining income standards of taxpayers in the respective trades.
The regulations governing how the tax authority conducts an assessment of an income tax return by paper reviewing, auditing or any other method of investigation, as well as the regulations governing how the aforesaid tax authority audits the items affecting the amounts of income, tax payable and tax credits of an income tax return, shall be prescribed by the MOF.

The competent tax authority shall, on the basis of its findings, work out and serve upon the taxpayer a notice showing the amount of tax leviable as well as the tabulation of amounts of various items which make up the tax.
Where the notice carries any erroneous entries or miscalculations, the taxpayer may, within ten days after receipt of the said notice, check with the competent tax authority or request for corrections.
If the circumstances of assessment of the individual income tax fall under any of the following conditions, the competent tax authority may make public declaration of the tax assessments instead of issuing and serving a “Notice of Consolidated Income Tax Assessment”:
1. The refund to the taxpayer is equal to the amount filed on his/her individual income tax return.
2. The taxpayer need not pay an additional amount and does not receive a refund because the amount filed in his/her individual income tax return and the amount assessed by the competent tax authority are the same.
3. In accordance with relevant regulations, where the amount of tax to be paid additionally or refunded is less than a specific amount, the tax payment or refund may be waived.

(Deleted)

(Deleted)

A taxpayer shall, in the course of an investigation or recheck conducted by the tax authority, provide account books and related documents of evidence that will prove the amount of his/her/its income. Where such account books and documents of evidence are not provided, the tax authority may determine the amount of his/her/its income based on the available taxation data or the profit standard of the same trade concerned.
The taxpayer shall present the account books and documents of evidence as referred to in the preceding paragraph to the tax authority for investigation within the prescribed time limit. Under special circumstances, if it is requested by the taxpayer or considered necessary by the tax authority, an investigation at the taxpayer's place of business may be made by a designated official.
Where a taxpayer has already filed the income tax return in accordance with the established regulations but failed to provide the account books and documents of evidence to prove the amount of his/her/its income within a prescribed time limit when notified by the tax authority conducting an investigation, the tax authority may determine the amount of his/her/its income based on the available taxation data or the profit standard of the same trade concerned. If more taxation data are subsequently discovered upon investigation, such taxation data shall be still dealt with according to law.

If the tax authority or a tax investigator designated by the MOF discovers a taxpayer is suspected of tax evasion or omission in substantial amounts, the authority or investigator may, as the case merits, report to the MOF for approval to institute a further investigation on the taxpayer's net assets, fund flowing, and other business data which are not conformable to the regular business practice.
If the result of a further investigation, as prescribed in the preceding paragraph, conducted by the tax authority or tax investigator proves that the taxpayer has evaded and/or omitted taxes, the taxpayer shall be responsible for bearing the burden of proof.

The tax authority may, when making an investigation or recheck, request the presence of the taxpayer or his/her/its agent at the office of the tax authority to answer questions.
If the taxpayer has justifiable reasons for his/her/its inability to answer questions at the time indicated by the tax authority, he/she/it shall submit a statement to the tax authority within seven days from the date of receipt of the notice.

The household registration agency shall, when effecting a change of household registration in accordance with laws, make out and send duplicate copies of such registration to the tax authority concerned.

The competent tax authority shall issue receipts for receiving any and all accounting books or documentary evidence provided by the taxpayer and other related parties, and shall return the same to the provider(s) thereof within seven days from the date on which all such accounting books and documentary evidence are fully provided. Under special circumstances, the time period of retention of such documents may be extended for another seven days, with the approval of the head of the competent tax authorities.

(Deleted)

For a taxpayer having any income of the following categories, the tax withholder involved shall withhold a tax payable at the time of payment of income according to the prescribed withholding rates or withholding regulations, and pay the tax withheld in accordance with Article 92:
1.The dividends distributed by a company to an individual not residing in the Republic of China or profit-seeking enterprise having its head office outside the Republic of China; or the earnings distributed by a cooperative, other juristic person, partnership, or a sole proprietorship to its members, investors, partners, or sole proprietor not residing in the Republic of China;
2.The income from salaries, interest, rentals, commissions, royalties, prizes or awards won from skills competitions or by chance, retirement pay, severance pay, separation pay, resignation pay, life-time pensions, old-age pensions not covered by insurance benefits, rewards for information or accusation, transactions in structured products, and fees for professional practices paid by any organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of profession, or trustee of a trust deed managing or disposing the trust property, and the income paid to a foreign profit-seeking enterprise without fixed place of business or business agent within the Republic of China;
3.Profit-seeking enterprise income derived from operations by a profit-seeking enterprise stipulated in Article 25 having its income tax withheld by a business agent or the payer in accordance with Article 98-1;
4.Profit-seeking enterprise income derived from operations in the Republic of China by a foreign motion picture enterprise without a branch office in the Republic of China stipulated in Article 26.
Where a profit-seeking enterprise organized as a sole proprietorship or a partnership files its annual income tax return, final income tax return, or liquidation income tax return according to Paragraph 2 of Article 71 or Paragraph 4 of Article 75, the income tax payable on the earnings distributable by a sole proprietorship or a partnership to its sole proprietor or partners not residing in the Republic of China shall be withheld in accordance with prescribed withholding rates by the time limit prescribed for the annual income tax return, final income tax return or liquidation income tax return, and paid in accordance with Article 92 by the tax withholder; and thereafter, Subparagraph 1 in the preceding paragraph shall not apply when the aforesaid earnings are actually distributed.
Where a profit-seeking enterprise organized as a sole proprietorship or a partnership stipulated in the preceding paragraph files an annual income tax return, final income tax return or liquidation income tax return in accordance with this Act, requests corrections of the above tax returns, or fails to file the above tax returns, which is assessed and determined by the tax authority to be more business income that will increase the earnings of a sole proprietor or a partner of the profit-seeking enterprise, the tax withholder shall withhold the tax payable on the above increased amount of the earnings that should be distributed to the sole proprietors or partners not residing in the Republic of China according to the prescribed withholding rates within 30 days from receipt of the notice of tax assessment, and pay the tax withheld in accordance with Article 92.
The withholding rates and withholding regulations applicable to each kind of income stipulated in the preceding three paragraphs shall be drafted and established by the MOF and submitted to the Executive Yuan for approval.

The tax withholders and taxpayers of each kind of income tax stipulated in the preceding article are designated as follows:
1.For the dividends distributed by a company to an individual not residing in the Republic of China or a profit-seeking enterprise having its head office outside the Republic of China; the earnings distributed by a cooperative to its members not residing in the Republic of China; the earnings distributed by other juristic persons to its investors not residing in the Republic of China; or the earnings distributed or payable by a profit-seeking enterprise organized as a sole proprietorship or a partnership to its sole proprietor or partners not residing in the Republic of China, the tax withholder shall be the said company, cooperative, other juristic person, sole proprietorship, or partnership; the taxpayer shall be the said individual shareholder not residing in the Republic of China, the profit-seeking enterprise shareholder having its head office outside the Republic of China, or the member, investor, partner, or sole proprietor not residing in the Republic of China;
2.For the income from salaries, interest, rentals, commissions, royalties, fees for professional practices, prizes or awards won from skills competitions or by chance, retirement pay, severance pay, separation pay, resignation pay, life-time pensions, old-age pensions not covered by insurance benefits, rewards for information or accusation, transactions in structured products, and the income paid to a foreign profit-seeking enterprise without fixed place of business or business agent within the Republic of China, the tax withholder shall be the organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of profession, or trustee of a trust deed; the taxpayer shall be the recipient of such income;
3.For the profit-seeking enterprise income tax on income stipulated in Subparagraph 3 of Paragraph 1 of the preceding article, the withholder shall be the business agent or the payer of such income; the taxpayer shall be the profit-seeking enterprise having its head office outside the Republic of China;
4.For the profit-seeking enterprise income tax on income receivable by a foreign motion picture enterprise, the withholder shall be the business agent or the payer of such income; the taxpayer shall be the foreign motion picture enterprise.
Where a withholder fails to fulfill the obligation of withholding tax, and where demanding it has become impossible by reason that the whereabouts of the withholder is unknown or for other causes, the tax authority may collect the tax directly from the taxpayers concerned.
An organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of profession, or trustee of a trust deed that pays income in each year, which is subject to tax withholding stipulated in the preceding article as well as the other income stipulated in Category 10, Paragraph 1 of Article 14 not withheld because the amount paid does not reach the minimum amount of income subject to tax withholding, or the payment is not subject to tax withholding under this Act, shall submit a list of recipients of such payments that include information such as name, address, national identification card number, and total amount paid during the year in accordance with the prescribed form to the competent tax authority by the end of January of each year, and issue the non-withholding tax statements to taxpayers concerned by February 10 of each year. In the case that three national holidays occur in succession in January, the period for the submission of the non-withholding tax statements shall be extended to February 5, and the period of the issuance of such statements shall be extended to February 15. However, in the case of dissolution, closure, merger, transfer, deactivation or change of ownership of an organization, non-departmental public body, institution, school, enterprise, or a bankruptcy affair dealt with by an administrator of bankruptcy estates ruled to be concluded by the court, the aforesaid entity shall immediately issue the non-withholding tax statements, and submit them to the competent tax authority within ten days thereafter.

With regard to revenue arising from a trust property as referred to in Article 3-4 hereof, the tax withholder concerned shall, at the time of payment thereof, name the trustee of the said trust deed as the taxpayer for that payment and shall complete the tax withholding process in accordance with the preceding two articles. However, the aforesaid revenue, except for the income subject to separate taxation in accordance with this Act, payable by a tax withholder in respect of a charitable trust set forth in Paragraph 5 of Article 3-4 hereof shall be exempt from the assessment of withholding tax which is otherwise payable under Article 88 hereof.
When issuing a withholding tax statement in accordance with Article 92-1 hereof, the trustee of a trust deed shall take the amount of tax withheld from each category of the income paid to a trust beneficiary as the amount of income tax withheld for the said trust beneficiary. However, if there are two or more trust beneficiaries, the trustee shall calculate the withholding tax paid by each trust beneficiary in accordance with the proportion to be determined under Paragraph 2 of Article 3-4 hereof.
Where the trust beneficiary is an individual who is not residing in the territory of the Republic of China or a profit-seeking enterprise which does not have a fixed business place in the territory of the Republic of China, the trustee of the said trust deed shall be regarded as the tax withholder and shall, in accordance with Article 88 hereof, withhold the income tax from various income payments payable to said trust beneficiary as calculated under Paragraphs 1 and 2 of Article 3-4 hereof provided. However, the withholding tax already paid up by the trust beneficiary/beneficiaries as set forth in the preceding paragraph may be deductible from the withholding tax payable by such trust beneficiary/beneficiaries under this paragraph.
Where the trust beneficiary is a profit-seeking enterprise having its head office outside the territory of the Republic of China but having a fixed business place within the territory of the Republic of China, the provisions in the preceding paragraph shall apply mutatis mutandis to the dividends or earnings among its trust benefits.
When making distributions of trust benefits in respect of a charitable trust or a trust fund as set forth in Paragraphs 5 and 6 of Article 3-4 hereof, the trustee thereof shall be considered as the tax withholder who shall complete the withholding process in accordance with the preceding two articles.

For purchases or sales of goods on behalf of a client, a profit-seeking enterprise shall record in detail the name and address of the client, the description and classification of the goods, quantity, price, date and amount of commission, and preserve all relevant documents of evidence.

All warehouses or godowns accepting goods for storage shall report on a prescribed form the name and address of the client, the description, kind, quantity and assessed value of the goods stored, the amount charged for storage and the dates of receipt and delivery of the goods, and submit the form to the competent tax authority within three days from the date of receipt of goods.
The tax authority may dispatch personnel for regular inspection of warehouses and godowns, accounting books and records.

The tax withholders of each kind of income stipulated in Article 88 shall make payment to the national treasury of all the taxes withheld in the previous month by the tenth day of each month, file the withholding tax statements and submit them to the competent tax authority for verification by the end of January of each year, and issue them to the taxpayers concerned by February 10 of each year. In the case that three national holidays occur in succession in January, the period for the submission of the withholding tax statements shall be extended to February 5 and the period of the issuance of such statements shall be extended to February 15. However, in the case of dissolution, closure, merger, transfer, deactivation or change of ownership of an organization, non-departmental public body, institution, school, enterprise, or a bankruptcy affair dealt with by an administrator of bankruptcy estates ruled to be concluded by the court, the tax withholder concerned shall immediately file and issue the withholding tax statements for the amount withheld and submit them to the competent tax authority within ten days thereafter.
Where an individual not residing in the Republic of China or a profit-seeking enterprise without fixed place of business in the Republic of China has income stipulated in Article 88, the tax withholder shall make payment to the national treasury of all the taxes withheld, file the withholding tax statements, and issue them to the taxpayer concerned after submitting them to the competent tax authority for verification within ten days from the date of withholding. In the case that three national holidays occur in succession within ten days from the date of withholding, the period for the payment of all the taxes withheld, submission, and issuance of the withholding tax statements shall be extended for 5 days.
In the case of dividends or earnings received by a profit-seeking enterprise having its head office outside the Republic of China but having a fixed place of business within the Republic of China, the provision in the preceding paragraph shall apply mutatis mutandis.

The trustee of a trust deed shall, by the end of January of each year, submit in prescribed format the following documents related to the trust: the inventory of property, the revenue and expenditure statements, the statement of trust benefits accrued and payable to trust beneficiaries under Paragraphs 1, 2, 5 and 6 of Article 3-4 hereof, and the statement of withholding tax and other relevant documents as required under Article 89-1 to the competent tax authority, and shall prepare and issue, by February 10 of each year, the withholding tax statements or non-withholding tax statements and relevant certificates and receipts to taxpayers concerned. In the case that three national holidays occur in immediate succession in January, the period for the submission of inventory of property, the revenue and expenditure statements, the statement of trust benefits and other relevant documents shall be extended to February 5 and the period of the issuance of the withholding tax statements or non-withholding tax statements and relevant certificates and receipts to taxpayers concerned shall be extended to February 15.

The tax authority shall, immediately upon receipt of a withholding report from a tax withholder, review the amount of income and tax withheld. It may further appoint a person to make an investigation thereof.

Any tax withholder shall notify the taxpayers of withholding at time thereof and shall make out and issue to the taxpayers withholding tax statement in accordance with Article 92 of this Act. In case the amount withheld differs from that determined by the tax authority for assessment, the tax withholder shall return to the taxpayer the amount over-withheld or shall make additional payment of the deficit, which the tax withholder may claim from the taxpayer.

Where an organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estate, practitioner of profession, trustee of a trust deed, or other withholder required to issue the non-withholding tax statements, withholding tax statements, and other relevant statements stipulated in Paragraph 3 of Article 89, Paragraph 1 of Article 92, and Article 92-1 has submitted such statements to the tax authority by the deadline and the content of such statements meet the following conditions, the aforesaid entity may be exempt from issuing the statements to the taxpayers:
1.The taxpayer is an individual residing in the Republic of China, profit-seeking enterprise having fixed place of business in the Republic of China, organization, institution, professional practitioner, or trustee of a trust deed.
2.The data on such statements has been included in the income information provided for the taxpayers by the tax authorities during the period for the filing of income tax returns.
3.Other situations prescribed by the MOF.
Those who are exempt from issuing the statements to taxpayers according to the preceding paragraph shall still issue the statements to the taxpayers if requested.

The tax authority shall at any times check on tax withholders to see whether their withholding reports are accurate and shall urge them to withhold tax and make tax payments according to this Act.

(Deleted)

Article 83 through Article 86 shall apply mutatis mutandis to the withholding of tax.

Self-payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a tax payment slip completed by the payer.
Payment of tax against a demand notice issued by the tax authority as provided in this Act shall be made by the taxpayer within ten days from the date of receipt of the demand notice.

A profit-seeking enterprise having its head office outside the territory of the Republic of China which has been approved by the MOF in accordance with Article 25 may compute its profit-seeking enterprise income tax in accordance with the following provisions:
1. For an enterprise having a branch office in the territory of the Republic of China, the branch office shall make the provisional tax payment and file a declaration on such provisional payment in accordance with Article 67 and at the close of the year shall further compute the tax for annual settlement, make payment of the same and file an annual income tax return in accordance with Article 71;
2. For an enterprise without a branch office but having a business agent in the territory of the Republic of China, the business agent shall be responsible for withholding the tax. In the event that the business agent does not collect the price of goods pursuant to contractual agreement, it shall be responsible for reporting and paying the tax in accordance with the relevant withholding provisions or the payer shall withhold the tax at the time of payment under the approval of the competent tax authority;
3. For an enterprise having neither branch office nor business agent in the territory of the Republic of China, the payer shall withhold the tax at the time of payment.

A taxpayer may, at the time of preparing a provisional tax payment, claim an offset with the taxes withheld evidenced by withholding tax statements, and pay the remaining balance in cash. Where the tax withheld exceeds the provisional payment, the portion in excess thereof may be offset against the tax payable for the same year.

The tax authority shall, after having determined the annual income of a taxpayer, make out and serve on him/her/it a tax demand notice giving the balance of the tax payable for the full taxable year after deducting the provisional payment, the tax withheld yet to be offset, the amount of tax credits as specified in Paragraph 4 of Article 15, and other payments of the tax. However, the withholding tax from income subject to separate taxation in accordance with this Act shall not be deductible.
In case the tax as determined payable for annual settlement falls short of the total amount of tax paid, the tax authority shall make out and issue to the taxpayer a refund notice or an exchequer's check for refunding the overpaid amount of income tax.
If, thereafter any tax is decided upon as additionally payable or refundable pursuant to a recheck result, or a decision made on an administrative appeal or an administrative litigation, the tax authority shall make out and deliver to the taxpayer a tax demand notice, a revenue refund notice, or an exchequer's check for refunding the overpayment or for demanding the full payment of the tax payable. The taxpayer liable for additional tax shall, within ten days after service of the foregoing tax demand notice, fully pay the income tax obligation.
In the case of a refund as provided in the preceding two paragraphs, the tax authority shall, promptly and no later than ten days from the date of verification, fill out and serve to the taxpayer a tax refund notice or an exchequer's check. The period for refunding the overpayment shall be three months commencing from the date of service of the tax refund notice to the taxpayer. Upon expiration of the said refunding period, no refund will be made.
Where the amount of retained surplus profits declared by a taxpayer under Article 102-2 hereof is verified as being underdeclared or overdeclared, the provisions set out in Paragraphs 1 through 4 of this article shall apply mutatis mutandis to the supplemental payment of the shortfall tax or the refund of the overpaid tax.

(Deleted)

In the case where the items or the amounts of tax exemptions and various kinds of deductions declared in the annual income tax return filed by a taxpayer subject to individual income tax, or the deductions of various kinds of costs, expenses, losses, or investment tax credits declared in the annual income tax return filed by a taxpayer subject to profit-seeking enterprise income tax exceed the limitations prescribed by this Act and other subordinate regulations, or other laws and thus the payment of tax falls short, the remaining tax balance as determined by the tax authority shall be levied along with interest to be calculated on a daily basis at the banking interest rate as specified in Article 123 hereof from the date immediately following the expiry date prescribed for filing annual income tax returns until the date of payment. However, the interest to be charged shall be limited to the amount accruable for a period of one year.
In the case where the amount of interest to be charged under the preceding Paragraph does not exceed NT$1,500, such charge shall be exempted.

The provisions of all sections and articles of this chapter relating to the computation of various time limits shall apply mutatis mutandis where the fiscal year comes under the proviso of Article 23.

A taxpayer may appoint a certified public accountant or any other lawful agent to act on his/her/its behalf in such matters relating to income estimation and filing of statement, tax returns, application for recheck, administrative appeal or administrative litigation as provided in all sections of this chapter. The regulations governing such appointment shall be prescribed by the MOF.
The annual income tax return of a profit-seeking enterprise within a certain scope shall be audited and attested by a certified public accountant or any other lawful agent appointed by the profit-seeking enterprise. The regulations governing such appointments shall be prescribed by the MOF.
In the case of a profit-seeking income tax return audited and attested by a certified public accountant or any other lawful agent, the profit-seeking enterprise may enjoy the various benefits conferred by this Act for using the Blue Return.

A profit-seeking enterprise shall, by the end of January of each year, fill out the dividend statement on a prescribed form and submit the data of dividends or earnings in the year 1998 or an ensuing year thereafter that were distributed to shareholders, members, or investors for the whole year of the preceding year to the competent tax authority for verification and shall further issue dividend statements to all taxpayers by February 10 of each year. In the case that three national holidays occur in immediate succession in January, the period for the submission of the aforementioned data shall be extended to February 5 and the period of the issuance of the dividend statements to taxpayers concerned shall be extended to February 15. However, if the profit-seeking enterprise enters into the process of dissolution or merger, it shall forthwith fill out dividend statements concerning the dividends or surplus earnings which have been distributed, and shall submit them to the competent tax authority within ten days.
The profit-seeking enterprise referred to in the preceding paragraph shall, when filing its tax return of the year 2017 and previous years, prepare, in a prescribed format, a statement of changes that occurred in the said taxable year in the shareholder imputation credit account and file the said statement along with the filled-out tax return form with the competent tax authority for its auditing and verification. However, it shall file the tax return upon the completion date of the liquidation process, if it enters into the process of dissolution; or on the effective date of merger, if it enters into the process of merger.
The statement of changes in the shareholder imputation credit accounts referred to in the preceding paragraph shall reflect the amount of beginning balance, the amount of increases and decreases in the then current year, and the current balance in the said account.
Under Paragraph 1, a profit-seeking enterprise shall issue dividend statements and report such issuance to the competent tax authority within the deadline. It shall be exempt from issuing the dividend statements to the taxpayers if the statements meet the following conditions:
1. The taxpayer is an individual residing in the territory of the Republic of China, a profit-seeking enterprise having fixed place of business in the territory of the Republic of China, or an organization, institution, practitioner of profession, or trustee of a trust deed.
2. The data of dividends or earnings has been included in the income information provided for the taxpayers by the tax authorities during the period for the filing income tax returns.
3. Other situations prescribed by the MOF.
Those who are exempt from preparing and issuing dividend statements to taxpayers according to the preceding paragraph shall still prepare and issue dividend statements to taxpayers upon their request.

A profit-seeking enterprise shall, during the period from May 1 to May 31 in the year following the year for which an income tax return shall be filed, fill out and submit to the competent tax authority a tax return indicating therein the retained earnings as calculated in accordance with Paragraph 2 of Article 66-9 and the amount of additional income tax which shall be paid before the filing of the tax return. This tax return shall still be filed even if the amount of the retained earnings so calculated turns out to be zero or a negative figure.
In the case where a profit-seeking enterprise is dissolved or merged with another profit-seeking enterprise prior to its filing of the income tax return under the preceding paragraph, it shall, within forty-five days from the date of dissolution or merger, file to the competent tax authority a tax return concerning its retained earnings which have not been surcharged with an additional ten percent profit-seeking income tax up to the date of its dissolution or merger, and shall calculate and make the payment of such surcharged tax before filing the tax return. Upon failure of a profit-seeking enterprise to declare such portion of retained earnings within the aforementioned filing period, the tax authority shall forthwith investigate the case, assess the amount of the surcharge income tax on such retained earnings, and notify, by a notice, the said profit-seeking enterprise to pay the surcharge tax accordingly.
Where a profit-seeking enterprise has obtained from the competent tax authority an approval to the change of its fiscal year, it shall include its retained earnings which have not been surcharged with a ten percent additional profit-seeking income tax prior to such change of its fiscal year into the amount of its retained earnings in the fiscal year after the change of its fiscal year, and shall take appropriate action in accordance with Paragraph 1 of this article.
When filing its tax return in accordance with Paragraphs 1 and 2 of this article, the profit-seeking enterprise shall submit along with the tax return the receipt of its self-paid tax payment and other relevant evidential documents.

A competent tax authority shall assist profit-seeking enterprises to file the declaration of their respective retained surplus earnings prior to the cut-off date of the filing period, and shall issue a reminder notice at least fifteen days prior to the expiration date of the filing period stating therein the responsibility of taxpayer for any delay in filing the tax return. The reminder notice may be issued by means of a public notice.
Where a profit-seeking enterprise fails to file the income tax return for its retained surplus earnings within the prescribed filing period, the tax authority shall serve a delinquent notice, requiring the profit-seeking enterprise to file the tax return within fifteen days from the date of receipt of the notice. In the event the profit-seeking enterprise does not file the tax return within the fifteen days given in the notice, the tax authority shall assess the amount of undeclared retained surplus earnings and the amount of additional profit-seeking enterprise income tax on the basis of available taxation data, and shall issue to the said profit-seeking enterprise the assessment notices along with a tax demand notice.In case any additional taxation data is afterwards discovered upon investigation by the tax authority, such taxation data shall be handled in accordance with the relevant provisions of the Tax Collection Act.

After receiving a tax return filed by a profit-seeking enterprise for its retained earnings, the tax authority shall appoint personnel to conduct an investigation and to verify the amount of its retained earnings and the amount of income tax leviable thereon. For implementation of the investigation and verification, Articles 80 through 86 of this Act shall apply mutatis mutandis.