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Taiwan Clarifies Voluntary Correction of Individual Income Tax Returns

13 July 2021

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice clarifying the voluntary correction of individual income tax returns. --- Some taxpayers filed their individual income tax during the declaration period. They later found out they had made some mistakes, but the declaration deadline had passed. May they correct and file their income tax return again? Nantou Branch, National Taxation Bureau of the Central Area, Ministry of Finance said, taxpayers who had filed their income taxes but later needed to make changes because of omission or misfiling past the declaration deadline, can voluntarily make the required payments, provided the National Taxation Bureau...