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1
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Content Creators Who Are Required to Register for Taxation and Pay Business Tax Urged to File and Pay Supplementary Tax Promptly; Those Meeting the Requirements May Still Qualify for Penalty Exemption.
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2
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Profit-Seeking Enterprises That Have Applied for an Extension to Provide CPA-Audited CFC Financial Statements or Other Substitute Supporting Documents Must Provide Them by December 1, 2026.
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3
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Merchants Voluntarily Disclosing E-Invoice Errors May Qualify for Penalty Exemption, but Must Reimburse Overpaid Prize Money.
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4
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Profit-seeking enterprises shall pay provisional income tax and file provisional income tax return from September 1 to 30, 2026.
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5
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Donations by individuals or profit-seeking enterprises to the "0728 Japan Kumamoto Earthquake Relief Project" account are fully deductible as itemized deductions for donations or expenses.
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6
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Domestic Business Entities and Domestic Individuals Purchasing Cross-border Electronic Services from Foreign Suppliers Should Be Aware of the Relevant Regulations of the Business Tax Act.
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7
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Students working summer part-time jobs should not hand over their ID cards, seals, or bankbooks to others to avoid misuse.
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8
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The First Round of Tax Refund Direct Deposits for the 2025 Alien Individual Income Tax Will Be Allocated to the Taxpayer's Designated Account on August 3, 2026.
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9
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Domestic Business Entities, Organizations, and Institutions Purchasing Cross-Border Electronic Services from Foreign Suppliers Shall Declare and Pay Business Tax in Accordance with the Business Tax Act.
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10
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Fines Incurred by Profit-Seeking Enterprises that Violate Regulations cannot be Considered as Expense or Loss.
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