In order to make it more convenient for taxpayers to complete the comprehensive income tax settlement and declaration, the online tax filing system will introduce a "quick filing process" when filing the 114-year comprehensive income tax settlement and declaration this year to improve tax filing efficiency and reduce operational burden.
The Kaohsiung National Taxation Bureau of the Ministry of Finance explained that the "Quick Filing Process" provides simplified tax filing steps for taxpayers who meet certain conditions. First, after successfully entering the system through identity authentication, the system will provide a "Tax Estimation Form", which contains the tax-free allowance, income and deduction information of household members of the registered taxpayer (excluding interest on loans for the purchase of self-occupied residential properties) and estimates the amount of tax payable (refund) using the most favorable tax calculation method. Taxpayers only need to check and if they agree with the content of the "Tax Estimation Form" and confirm that the basic information is correct, they can upload it to complete the declaration; if the content of the estimation form needs to be adjusted, they can execute [Switch to Editing Mode], edit it, and then upload the declaration.
The bureau further explained that if the taxpayer has no income in 2014, has applied for restricted investigation or provided income and deductions separately, checked separation when declaring comprehensive income tax in the previous year, no birth year for the declaring household members, or was identified as a foreign spouse in the previous year, although it is impossible to use the "Tax Estimation Form" for quick declaration, the general declaration process of the online declaration system can still be used to edit basic information, dependent relatives, income and deductions, etc., and select the tax payment (refund) method before uploading the declaration.
When the taxpayer logs into the declaration system (mobile version, online version), the system will automatically determine whether the taxpayer meets the conditions for quick declaration or enters the general declaration process. The situation is summarized in the following table:
The system determines whether it is eligible for quick declaration | Is a tax estimate provided? | Download and confirm the tax estimate form | Application method | |
Case 1 | conform to | supply | agree | Choose the fast filing process: 1. Confirm basic information 2. Select the tax payment (refund) method and start uploading |
Case 2 | conform to | supply | disagree | Select editing mode: 1. Edit basic information (including dependent relatives) 2. Editing 3. Editing deductions 4. Edit basic income (including personal CFC) 5. Calculate (confirm) the tax amount and choose the tax payment (refund) method 6. Execute the upload job |
Case 3 | Not compliant | Not available | The system does not provide a tax estimate | Directly enter the general application process: 1. Edit basic information (including dependent relatives) 2. Editing 3. Editing deductions 4. Edit basic income (including personal CFC) 5. Calculate (confirm) the tax amount and choose the tax payment (refund) method 6. Execute the upload job |
The bureau reminds that if you have any tax issues during the declaration period, you can call 0800-000-321. If you have any system operation issues, you can call 0809-099-089 toll-free and someone will serve you. You can also go to the Ministry of Finance's electronic filing and tax payment service website (https://tax.nat.gov.tw) and use the National Tax Smart Customer Service "National Tax Assistant" (tax issues) and "Boerbang" (system operation issues) to make online inquiries.
Provider: Collection and Information Group Contact Person: Section Chief Zhang Jujuan Contact Number: (07) 725-6600 ext. 7830
Written by: Chen Tingxuan Contact: (07) 725-6600 ext. 7837