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 2024 individual income tax return, will not be notified by a separate letter of approval.

Date: July 30, 2025     Link

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

Issuance No.: Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1140001768,

                            Tsai-Gao-Guo-Shui-Zong-Suo-Yi-Zeng-1140000607,

                            Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng-1140006555,

                            Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1140002998,

                            Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1140002401.

Relevant Regulations: Subparagraph 2, Paragraph 1, Article 10 of the Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual, official document Tai-Tsai-Shui No. 11304644830, issued by the Ministry of Finance on January 10, 2025, and official notice Tai-Tsai-Shui No. 11404555660, issued by the Ministry of Finance on April 17, 2025.

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 31, 2025” 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 jurisdictional tax authority, or its branch offices or service centers where the residence address is indicated on their 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 Lee, Ya-Ching

Director-General Weng, Pei-Yu

Director-General Wu, Lien-Ying

Director-General Lee, I-Hui

Director-General Lou, Mei-Chung