Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
273 *Are annual accounts submitted to a public authority? No
 Data Date: 2019

Notes

 
According to the Direction governing Corporate Income tax and Liquidation Electronic filing (p.21), all companies have to file their financial statements with the tax return. However, according to Article 71 of the Income Tax Act, some partnerships are excluded from submitting financial statements:" a sole proprietorship or a partnership recognized as a small-scale profit-seeking enterprise shall not file an annual income tax return".

Sources

http://gazette.nat.gov.tw/EG_FileManager/eguploadpub/eg023061/ch04/type2/gov30/num6/images/Eg01.pdf
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340003