On 11 September 2026, the Ministry of Finance recalls the period from 1 to 30 September for advance income tax payments by incorporated businesses with a permanent establishment in Taiwan. According to its reminder of article 67 of the Income Tax Act, the advance payment generally equals half the tax reported in the previous year.
A method based on results for the first six months is also presented for businesses meeting the stated accounting and substantiation requirements, using the Blue Return or accounts certified by a professional. It requires filing the provisional return within the deadline.
Choosing the method therefore calls for a documented comparison between the amount based on the previous year and the amount that could result from half-year accounts. A decline in results does not make the second route available without the supporting documents it requires. Exemption from the form must also be considered after the proposed credits, not before: it simplifies a step in the case described, without making a due advance payment optional or allowing the conditions of the chosen method to be ignored.
The announcement exempts businesses from the provisional return where they do not offset against the advance payment an investment tax credit, tax refundable following an administrative appeal, or withholding tax. This filing exemption does not remove payment of the advance during the stated period. The calculation method, proposed credits and required supporting documents must therefore be checked separately.