Taiwan's Ministry of Finance has issued a notice to remind profit-seeking enterprises of the 1 December 2026 deadline to submit CPA-audited financial statements or substitute documents for their controlled foreign companies (CFCs) for the 2025 tax year if they applied for a 6-month extension. The deadline is normally the annual tax return deadline unless an extension is requested before the return deadline. Meeting the deadline, extended or otherwise, is required for enterprises to legally c…