{"id":11,"date":"2020-02-24T17:00:46","date_gmt":"2020-02-24T09:00:46","guid":{"rendered":"https:\/\/www.benisoncpa.com.tw\/en\/?p=11"},"modified":"2020-02-24T17:00:46","modified_gmt":"2020-02-24T09:00:46","slug":"tax-calendar-for-2020","status":"publish","type":"post","link":"https:\/\/www.benisoncpa.com.tw\/en\/tax-calendar-for-2020\/","title":{"rendered":"Tax calendar for 2020"},"content":{"rendered":"\n<p><strong>\u25c6 Income Tax<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-subtle-pale-green-background-color has-fixed-layout has-background\"><tbody><tr><td><strong>Event<\/strong><\/td><td><strong>Time for filing and application<\/strong><\/td><td><strong>Units in charge<\/strong><strong><br><\/strong><strong>Head Office<\/strong><\/td><td><strong>Units in charge<\/strong><strong><br><\/strong><strong>Branches Offices<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td>1. Withholding (Non-withholding) tax statement and dividend Statement filing.<\/td><td>Jan. 2nd -31st each year<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><tr><td>2. Filing of annual income tax return for profit-seeking enterprise.<\/td><td>May 1st -31st each year<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><tr><td>3. Filing of individual income tax return and tax pre-calculation confirmed and filing.<\/td><td>May 1st -31st each year<\/td><td>V<\/td><td>V<\/td><\/tr><tr><td>4. Enterprise provisional tax filing.<\/td><td>Sep. 1st -30th each year<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><tr><td>5. Losses in disasters records.<\/td><td>Apply for investigation 30 days after loss happened.<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><tr><td>6. Individual House and Land Transactions Income Tax Filing<\/td><td>Filing within 30 days starting from the sales contract date.<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u25c6 Business Tax<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-subtle-pale-green-background-color has-fixed-layout has-background\"><tbody><tr><td><strong>Event<\/strong><\/td><td><strong>Time for filing and application<\/strong><\/td><td><strong>Units in charge<\/strong><strong><br><\/strong><strong>Head Office<\/strong><\/td><td><strong>Units in charge<\/strong><strong><br><\/strong><strong>Branches Offices<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td>Filing sales amount, amount of paid or overpaid business tax.<\/td><td>Every 2 months as one term (every month as one term if zero tax rate), fill in application form 15 days from the beginning of the next term and submit tax refund and tax imputation, as well as relevant documents. Business tax must be paid to the National Treasury first and be filed with the receipt.<\/td><td>&#8211;<\/td><td>V<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>DATA SOURCE\uff1aNational Taxation Bureau of Taipei (NTBT)\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ntbt.gov.tw\/Englih\/multiplehtml\/4d068c9ca1d947f29cb1fa9ff1f38676\">https:\/\/www.ntbt.gov.tw\/Englih\/multiplehtml\/4d068c9ca1d947f29cb1fa9ff1f38676<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u25c6 Income Tax Event Time for filing and application Units in chargeHead Office Units in chargeBranches Offices 1. Withholding (Non-withholding)&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/11"}],"collection":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/comments?post=11"}],"version-history":[{"count":9,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/11\/revisions"}],"predecessor-version":[{"id":20,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/11\/revisions\/20"}],"wp:attachment":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=11"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=11"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=11"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}