| 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 |
- Provisional Tax Return for Profit-Seeking Enterprise Income Tax.
- Apply for the adoption or change of inventory valuation methods.
- Apply for the adoption inventory for retail pricing.
- Apply for the adoption or change of depreciations method of fixed assets.
- 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. |
