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When a profit-seeking enterprise should file its’profit-seeking enterprise income tax?
A profit-seeking enterprise that adopts calendar year basis shall, within the period from May 1 to May 31 of each year, file a tax return with an annual income return providing the items and amounts that make up its business revenue for the preceding year along with details relating to any exemptions and deductions.

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12