Taiwan's Ministry of Finance has issued a notice on tax return obligations for companies that have suspended their operations. The notice clarifies that in cases where a company has received approval to officially suspend its operations, the company is still required to submit an annual tax return. For example, a company that suspended operations in September 2025 must still file a return in May 2026. If a company fails to file on time, it will be subject to a penalty equal to 10% of the tax…