Taiwan's Ministry of Finance has issued a notice on the requirements for enterprise changing from a calendar to a special fiscal year, including tax return and retained earnings requirements.
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A Profit-seeking Enterprise Changing the Fiscal Year Shall Be Aware of the Deadline for the Filing of Income Tax Return
The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter "The Bureau") stated that, if a profit-seeking enterprise plans to change from a calendar ye…