Taiwan's Ministry of Finance has issued a notice on provisional assessments and delinquent surcharges for taxpayers that fail to timely file annual tax returns.
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Profit-seeking enterprises should file annual income tax returns within the prescribed period to avoid delinquent reporting surcharges.
The Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance indicates that according to the Income Tax Act, where a profit-seeking enterprise fails to file an annua…