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  • 2021-12-02

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Paperless issuance of various withholding and non-withholding tax statements for income tax

Introduction

In order to enhance administrative efficiency and reduce the consumption of paper, the MOF has promoted the paperless issuance of various withholding and non-withholding tax statements for income tax.
Tax-statements-issuance organizations do not need to issue paper tax statements to taxpayers who are qualified with certain requirements and whose withholding and non-withholding income information has been included in the income information inquiry service by the tax authorities within the period of time for filing income tax returns. Further, in consideration of the rights of taxpayers, tax-statements-issuance organizations shall still issue paper tax statements upon request by the taxpayer.

Related laws

Article 94-1 of the Income Tax Act

Issued:Tax Collection Adminisrative Division Release date:2021-10-12 Last updated:2021-10-12