【特别提醒】中国台湾地区税务部门提醒跨国企业集团成员实体须在财年结束的一年内提交主体文档或国别报告

李威03

【特别提醒】中国台湾地区税务部门提醒跨国企业集团成员实体须在财年结束的一年内提交主体文档或国别报告
来源：中国台湾财政部 日期：2021年11月9日
翻译：思迈特财税国际税收服务团队
The filing of 2020 income tax return was due atthe end of June this year (2021). The National Tax Bureau of the Southern Areaindicated that, affiliates of multinational enterprises in Taiwan, which meetthe threshold to submit Master File or Country-by-Country Report (hereinafter“CbCR”), shall not only disclose the aforesaid information in their 2020Profit-seeking Enterprise Annual Income Tax Returns, but also have to submit2020 Master File or CbCR to the local tax authorities within one year after theend of the fiscal year.
2020年度所得税申报已于2021年6月结束。台湾地区相关税务部门称，当在台湾的跨国企业成员实体符合提交主体文档或国别报告的门槛时，不仅需要在财年结束的一年内，披露2020年度企业所得税申报表中的信息，还需要提交2020年度主体文档或国别报告到当地税务机关。
The Bureau further explained that in order tosubmit Master File or CbCR in time, there are several ways for the enterprisesto choose from, including paper filing, CD-ROM filing, and internet filing.However, internet filing and CD-ROM filing are highly recommended. The procedures are as follows:
台湾地区税务部门表示，为了准时提交主体文档或国别报告，企业可以选择通过纸质版报告、光盘版报告或互联网电子申报系统等方式进行申报。但强烈建议通过互联网电子申报系统或光盘版报告进行申报。具体流程如下：
Internet filing
The e-filing submission system for Master Fileand CbCR has been available for internet filing since May 1, 2020. Enterprisescan access the e-Filing and Tax Payment Service of the Ministry of Finance(website: https://tax.nat.gov.tw, path: front page/ organizations/Country-by-Country Report Submission System) to submit Master File or CbCR.
互联网电子系统申报
提交主体文档和国别报告的电子申报系统已于2020年5月1日上线。企业可以通过“财政部电子申报和纳税服务”(e-Filing and Tax Payment Service of the Ministry of Finance)来提交主体文档或国别报告。（网址：https://tax.nat.gov.tw,path:frontpage/organizations/country-by-countryreportsubmissionsystem）
CD-ROM filing
Enterprises are required to prepare the CD-ROM documents, the checklist downloaded from the submission system for CbCR, andthe delivery list of the CD-ROM documents (if submitting Master File only,please just enclose the CD-ROM documents), along with the cover of Master Fileor CbCR, subsequently submitting aforesaid materials to the local taxauthorities. The cover of Master File or CbCR can be downloaded from the eTaxPortal of the Ministry of Finance (website: https://www.etax.nat.gov.tw).
光盘版报告申报
在此种申报方式下，企业需要准备刻录好相关文档的光盘，然后将从国别报告提交系统下载的清单、光盘文件的提交清单（如仅提交主体文档也请提供清单）贴在封面上，然后，将上述资料一并提交到当地税务机关。主体文档或国别报告的封面可从“财政部”eTax Portal下载。（网址：https://www.etax.nat.gov.tw）。
The Bureau would like to remind enterprises tomake good use of the e-filing submission system which is available all yearround since it is more convenient and timesaving to submit Master File or CbCRvia the internet. If there are any questions, please dial our toll-free number0800-000-321. We are at your service.
Press Release Contact: Mr. Zhang, FirstExamination Division
TEL: 06-2223111ext.8034
台湾地区税务部门温馨提示各企业应善用电子申报系统，该系统全年均可登入，通过网上提交主体文档或国别报告将更方便和省时。如有任何疑问，请致电免费热线0800-000-321。台湾地区税务部门将竭诚服务。
联系人：张先生
电话：06-2223111ext.8034

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