Nonprofit organizations registered or filed with the competent authority must file income tax from the previous year with the National Taxation Bureau branch that has jurisdiction over its place of registration from May 1 to May 31 each year. Those that meet related regulations in the Income Tax Act are exempt from income tax.
 
Filed tax denomination:Profit-seeking enterprise income tax
 
Filing period:From May 1 to May 31 each year
 
Report filing procedures:Income tax must be filed with the National Taxation Bureau that has jurisdiction over the place of registration. Submit the final tax return of the education, culture, public welfare or charity institution or organization and required documents in person or via the internet to the National Taxation Bureau with jurisdiction over the place of registration.
 
Relevant regulations for income tax exemption
 
  • 2. Paragraph 4 of Article 11 of the Income Tax Act states that institutions or organizations are limited to those that meet the criteria for charitable corporations and foundations in the General Principles of the Civil Code or those registered or filed with the competent authority in accordance with other relevant regulations.
 
  • 3. Taxation Administration’s Chinese website:Click here
           Taxation Administration’s English website:Click here
 
Note:
Refer to the Appendix for tax exemption incentives for educational, cultural, public welfare, charitable organizations or institutions.
 
Contact information:
National Taxation Bureau of Taipei, Ministry of Finance LOGO
National Taxation Bureau of Taipei, Ministry of Finance
Telephone:(02) 2311-3711
Taxation questions:0800-000-321
Address:No. 2, Sec. 1, Zhonghua Rd., Wanhua Dist., Taipei City
Website:
Click here
National Taxation Bureau of Kaohsiung, Ministry of Finance LOGO
National Taxation Bureau of Kaohsiung, Ministry of Finance
Telephone:(07) 725-6600
Taxation questions:0800-000-321
Address:No. 148, Guangzhou 1st St., Lingya Dist., Kaohsiung City
Website:
Click here
National Taxation Bureau of the Northern Area, Ministry of Finance LOGO
National Taxation Bureau of the Northern Area, Ministry of Finance
Telephone:(03) 339-6789
Taxation questions:0800-000-321
Address:No. 156, Sanyuan St., Taoyuan Dist., Taoyuan City
Website:
Click here
National Taxation Bureau of the Central Area, Ministry of Finance LOGO
National Taxation Bureau of the Central Area, Ministry of Finance
Telephone:(04) 2305-1111
Taxation questions:0800-000-321
Address:No. 168, Minsheng Rd., West Dist., Taichung City
Website:
Click here
National Taxation Bureau of the Southern Area, Ministry of Finance LOGO
National Taxation Bureau of the Southern Area, Ministry of Finance
Telephone:(06) 222-3111
Taxation questions:0800-000-321
Address:6-17F, No. 7, Fubei St., North Dist., Tainan City
Website:
Click here