The Changhua Branch of the National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, announced that small-scale business entities whose operations are disrupted by heavy rainfall or other natural disasters may apply for disaster-related tax relief. Eligible business entities, upon approval, may deduct non-operating days, with business tax assessed based on the actual number of operating days.

Affected business entities are advised to follow a three-step disaster loss reporting procedure:

1. Take photographs as evidence before cleanup begins;

2. Prepare supporting documents, including a list of losses, repair cost estimates, and any other relevant evidence;

3. Submit an application to the competent tax office after the disaster.

In response to recent disaster events in certain areas, tax authorities will adopt simplified and expedited procedures and actively assist affected business entities in applying for tax reductions or exemptions. Applications may be submitted either online or in paper form to the competent tax authority.

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Sales Tax Section, Ms. Huang, Ching-Hui.
Tel: (04)7274325 ext.303.