Audit

Key Points for the 2025 CIT Return

The corporate income tax filing season for fiscal year 2025 (ROC Year 114) officially commenced in May. In parallel, the government continues to promote various industrial policies and tax incentives. This year’s filing regime and available tax benefits can be broadly summarized into three key tax-saving highlights, together with important revisions to tax return forms. Companies are advised to conduct...

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114 年度營利事業所得稅結算申報重點與最新租稅優惠整理

民國114 年度營利事業所得稅結算申報季正式於 5 月展開，政府同步推動多項產業政策與租稅誘因。今年申報制度與可適用之稅務優惠，主要可歸納為三大節稅亮點，並伴隨申報書表的重要修正，企業宜及早盤點、妥善規劃，以免錯失適用權益。

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