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  • Business Tax    
  1. Apply for Taxation Registration (Link  to eTax Portal, Ministry of Finance)
  2. Apply for Account Number and Password (Link  to eTax Portal, Ministry of Finance)
  3. File and Pay Business Tax (Link  to eTax Portal, Ministry of Finance)
  • Withholding Tax
  1. Foreign Platform Operators apply for Qualification (including the agent) Registration (Link  to eTax Portal, Ministry of Finance)
  2. Foreign Platform Operators apply for Account Number and Password (Link  to eTax Portal, Ministry of Finance)
  3. File and Pay Withholding Tax for Foreign Platform Operators (Link  to eTax Portal, Ministry of Finance)
  • Profit-seeking Enterprise Income Tax
  1. Apply for Qualification (including the agent) Registration (Link  to eTax Portal, Ministry of Finance)
  2. Apply for Account Number and Password (Link  to eTax Portal, Ministry of Finance)
  3. File and Pay Profit-seeking Enterprise Income Tax (Link  to eTax Portal, Ministry of Finance)
  4. Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise (Link  to eTax Portal, Ministry of Finance)
Last updated:2021-10-24