2024 Provisional Tax Filing Period: September 1 - 30, 2024
The provisional tax filing period for 2024 starts on September 1, 2024, and ends on September 30, 2024. The related regulations are as follows:
Calculation and Payment:
1. General Case: Filing is exempt after paying half of the 2023 income tax payable amount, except for cases where investment tax credits, administrative relief tax credits, or withheld taxes are used to offset the provisional tax payment.
2. Trial Calculation Case: If a company meets certain criteria (e.g., CPA audit report), it may use the total revenue from January 2024 to June 2024 to calculate the provisional tax.
Exemptions from Provisional Tax Payment and Filing:
a. Provisional Tax payable amount is below NTD 2,000.
b. No tax payable for 2023 income tax.
c. The company is under dissolution, abolition, merger, or transfer.
The bureau encourages enterprises to use the internet to process provisional tax declarations to save time.
