The National Taxation Bureau of the Northern District of the Ministry of Finance stated that as the domestic new crown epidemic slows down, the "Special Regulations on the Prevention and Relief of Severe Specific Infectious Pneumonia and Relief and Revitalization" (hereinafter referred to as the Special Regulations on Relief) implemented in response to the epidemic will be implemented in this (112) year Due at the end of June, business operators affected by the epidemic can apply for a refund of overpaid business tax. The application period will also end on the same day. If business operators who meet the qualifications have needs, they can apply to the local taxation bureau as soon as possible.
The bureau stated that in order to help businessmen with operating difficulties due to the sudden drop in operating income due to the epidemic, the Ministry of Finance issued on May 13, 2010 "The State Taxation Bureau of each region of the Ministry of Finance accepts business operators due to severe special infectious diseases." Pneumonia (COVID-19) epidemic affects the application for refund of business tax overpayment tax audit operation principles" (hereinafter referred to as the audit principles), and amended the second and fourth annexes of the audit principles on June 25, 2010 to cooperate with the special bailout regulations During the implementation period until June 30 this year, as long as the business tax registration status on January 15, 2019 is an operating business person, it is eligible for the relief, subsidies, compensation, Businesses that have taken measures related to revitalization, or whose business income has dropped sharply in a short period of time due to the impact of the epidemic, can apply for a refund according to the principle of review before June 30 this year if the cumulative tax refund amount is less than 300,000 (see the attached table for details). In order to improve the efficiency of the use of funds by business operators and maintain normal operations, the National Taxation Bureau handles them based on the principle of "simplification of applications, lenient certification, and quick approval of refunds". According to the statistics of the Bureau, the number of business owners who have been dismissed by the end of May this year is 2,834 554 million yuan, accounting for 39.17% and 38.53% of the total number of business owners and tax refunded nationwide.
The Bureau specially reminded that the application deadline for the review principle will expire soon, and business operators can use more online applications and use industrial and commercial certificates (sole proprietorship partnerships can use the certificate of the natural person in charge or the health insurance card), and register on the Ministry of Finance tax portal (website: https: //www.etax.nat.gov.tw/Online Service/Online Application/Tax Online Application/Business Tax/Application for refund of business tax overpayment due to the impact of the epidemic) After logging in, enter the relevant application information and upload the image file of the cover of the financial institution's account passbook To file an application, the relevant measures and regulations, the application process and the application form can be found on the bureau’s website (https://www.ntbna.gov.tw/Theme Zone/Tax Zone/Tax Administration) under the "Online Service Zone for Safe Epidemic Prevention" " Businesses Affected by the Epidemic to Apply for Refund of Overpaid Business Tax" Inquiry or download and use. If you still have relevant questions, you can call the free service number 0800-000321. The bureau will serve you wholeheartedly.
Press release contact person: Sales Tax Team Chief Wang Tel: (03) 3396789 ext. 1241
Please use the form below to contact us, we will reply you as soon as possible. If you do not get a response after 48 hours, please contact us using another email account, thank you.
