:::Skip to main content
Home Sitemap FAQs Bilingual Glossary 中文版 RSS
  • font size
    A A A
:::
font size small icon font size medium icon font size large icon Share information to Facebook Forwarding information by email Pop-up print setting

Tax Calendar

Routine Events
Period Event
Start End
1/1 1/31 To File Withholding and Non-withholding Tax Statement, Dividend Statement, Income Statement of Transferring Tax-Deferred Stocks, Declaration Form for Trust Income, Tax Statement for Trust Property and Participants of Multiple-Level Marketing purchase information for 2010.
1/1 2/10 To Deliver Withholding and Non-withholding Tax Statement, Dividend Statement, and Income Statement of Transferring Tax-Deferred Stocks to the taxpayers.
2/1 2/28 Apply for Assets Revaluation (for calendar year adopter).
2/1 2/10 Small-scale Business Entities pay Business Tax for Q4 (October 1 to December 31 of the previous year).
5/1 5/31 To File Income tax declaration for 2010 the Statement of Changes in the Imputation Credit Account for 2010, and the Undistributed Earnings for 2009.
5/1 5/10 Small-scale Business Entities pay Business Tax for Q1 (January 1 to March 31).
8/1 8/10 Small-scale Business Entities pay Business Tax for Q2 (April 1 to June 30).
9/1 9/30
  1. Provisional Tax Return for Profit-Seeking Enterprise Income Tax.
  2. Apply for the adoption or change of inventory valuation methods.
  3. Apply for the adoption inventory for retail pricing.
  4. Apply for the adoption or change of depreciations method of fixed assets.
  5. Apply for the adoption or change of short-term investment valuation method (for calendar year adopter).
11/1 11/10 Small-scale Business Entities pay Business Tax for Q3 (July 1 to September 30).
12/1 12/31 Declaration of Filing Returns Assessed and Certified by CPA and declare the roll of clients.
1/1 12/31 Report on newly established or revision of employee retirement plans.
1st day of the month 15th day of the month Business Entity approved of paying business tax monthly on a voluntary basis declares Sales Amounts of previous term, tax payable or overpaid tax.
1st day of every odd month 15th day of every odd month Business Entity on a voluntary basis declares Sales Amounts of previous term, tax payable or overpaid tax.
The first quarter of the financial year Unincorporated business organizations apply for the change in accounting principles.
Application for the change in accounting principles adopted by unincorporated business organizations. Profit-seeking Enterprises apply for using blue return form (except the newly established Profit-seeking Enterprise).
Within the last month of the financial year. Newly established Profit-seeking Enterprises apply for using Blue Return Form.
Last updated:2019-11-21