A: The withholding agent shall perform the withholding tax reporting for the previous year’s income information before the end of January each year. If there are national holidays for more than 3 consecutive days in January, the declaration period will be extended to February 5th (if February 5th is a holiday, it will be postponed to the next working day).

A: A withholding tax agent can select 3 types of reporting, manual, online and media reporting.

A: The circumstances of failure to file the withholding tax:

• Fails to withhold the tax (or has short withheld the tax)

  The withholding tax agent will be subject to a fine of no more than 1 time of the tax amount. 

  If still not comply with the instruction to pay the tax amount within the given time limit prescribed by the tax authority, the withholding tax agent shall be subject to a fine of no more than 3 times of the tax amount.

• Fails to fill the tax-withholding certificates within the time limit 

  A fine at the rate of 20% of the tax amount withheld. The amount of the fine shall be in the range from NTD$1,500 to NTD$20,000.

  If the report is filed after the deadline as a result of the withholding tax agent’s own initiative, the fine shall be reduced by 50%. 

  If still not comply with the instruction to make a supplemental report within the given time limit prescribed by the tax authority, the withholding tax agent shall be subject to a fine of no more than 3 times of the tax amount. The amount of the fine shall be in the range from NTD$3,000 to NTD$45,000.

• Delay to pay the tax withheld within the time limit 

  A surcharge at the rate of 1% of the tax amount for every 2 days delay.