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Taiwan: Tax return, tax payment deadlines extended (COVID-19)

Taiwan: Tax return, tax payment deadlines extended

The Ministry of Finance on 13 April 2020 announced that tax return filing and tax payment deadlines for corporate and individual income tax purposes are postponed to 30 June 2020 in response to the coronavirus (COVID-19) pandemic.


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Corporate income tax returns and payments were originally due 1 May 2020 through 1 June 2020. Individual income tax returns and payments were originally due 1 June 2020.

These returns and tax payments now are extended to 30 June 2020 and will not be subject to interest or penalties for late filing or late payment. The extension is applicable for all taxpayers, and no prior application is required. 

Taxpayers still encountering difficulties to make tax payments by the 30 June 2020 deadline may still apply for a deferral of tax or apply to make payments in installments pursuant to special guidelines issued by the Ministry of Finance in March 2020. Tax payment deferrals may be granted for up to one year, and installment payments of tax may be allowed for up to three years without late-payment interest or penalties. For this relief, an application must be filed (along with supporting documents) before the deadline for filing the tax return.

Read an April 2020 report [PDF 217 KB] prepared by the KPMG member firm in Taiwan

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