Forvis Mazars in Taiwan technical update - June 2026

1.  Bookkeeping & Tax Compliance

Analysis of the Taiwan income tax treatment of employee health checkup subsidies, covering the 
distinction between statutory and non-statutory examinations, employee income recognition, 
withholding requirements, and key compliance considerations for common subsidy arrangements.  

2.  Corporate Secretarial Services

Guidance on the reporting requirements under Article 22-1 of the Company Act, covering reporting timelines, disclosure obligations for company responsible persons, managerial officers, and major shareholders, as well as key compliance considerations and penalties.  

3.  Audit

Discussion of the filing timing differences between corporate income tax and undistributed earnings tax following a change in accounting period, highlighting compliance risks arising from short-period filings, tax deferral, and filing timeline misalignment