Subject: The National Taxation Bureaus announce that approved applications for extensions to provide financial statements audited and certified by a Certified Public Accountant, or to provide alternative documents in lieu of such financial statements of 2025 individual income tax return, will not be notified by a separate letter of approval.

Date: June 30, 2026  Link

Authority: National Taxation Bureau of Kaohsiung, National Taxation Bureau of Taipei, National Taxation Bureau of the Northern Area, National Taxation Bureau of the Central Area, National Taxation Bureau of the Southern Area, Ministry of Finance 

Issuance No.:
Tsai-Gao-Guo-Shui-Zong-Suo-Yi-Zeng-1150000658,

Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng-1150009701,

Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1150003708,

Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1150003198,

Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1150002099.

Relevant Regulations: Subparagraph 2, Paragraph 1, Article 10 of the Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual and official document No. Tai-Tsai-Shui-11404649060, dispatched by the Ministry of Finance on January 22, 2026

Description:

I.This public announcement, which addresses that no separate letter of approval will be sent for cases which have ticked “Apply for an extension to provide documents before or on December 1, 2026, with the filing case” for Column F5 on the “Business Income Statement of a Controlled Foreign Company (CFC) for Individual” when filing the individual income tax return of the Republic of China, and have received approval from the jurisdictional tax authority. This announcement shall come into effect from the date of issuance.
II.Taxpayers may inquire whether their applications have been approved from the tax authority in the district or area where the residence address is indicated on the jurisdictional tax authority or their Alien Resident Certificate in the relevant tax returns.
III.The taxpayer may, in the case that he or she disagrees with the approval, file an administrative appeal in the statutory format to the jurisdictional tax authority to transfer to the agency with jurisdiction of administrative appeal within 30 days from the next day after the date of issuance according to Paragraph 1 of Article 56 of the Administrative Appeal Act.
IV.Should the English translation of this announcement differ from the Chinese version, the Chinese version shall prevail.

Director-General Hsu, Ning-Yung
Director-General Lou, Mei-Chung
Director-General Lee, Ya-Ching
Director-General Weng, Pei-Yu
Director-General Chen, Hui-Chi