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  • Provisional CIT starts from Sep 01,2019
    Date:2019-08-13 

    This year's provisional corporate income tax period will start on September 1st until September 30th. The profit-making business can choose either general or trial calculation report.

     

    General - According to the previous year's corporate income tax, one-half of the tax shall be paid as a provisional tax.

     

    Trial calculation**- Use the income in the first half of this year and the provisional tax amount will be calculated in accordance with the income tax law.

    **The company must file in blue declaration form or being audited by accountant.

     

    Not all profit-making businesses have to apply for provisional CIT filing, ex: the company has no fixed business premises in Taiwan, a small-scale profit-making business approved by sole proprietorship and partnership, and new starters this year



  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)6221-4376

  • Vietnam Hanoi Office

    : 13F, Charmvit Tower, 117 Tran Duy Hung Street, Cau Giay District, Hanoi, Vietnam / Tel:(84)34-8218-444

  • Vietnam Ho Chi Minh City Office

    : 15th Floor R.1508, Vincom Center Tower, 72 Le Thanh Ton Street, Ben Nghe Ward District 1, Ho Chi Minh city

  • Korea Office

    : 100, Cheonggyecheon-ro, Jung-gu, Seoul, Republic of Korea / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

  • Taiwan Office

    : 18F-2, No.163, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan (R.O.C) / Tel : (886)988-057-215

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