Income Tax Act Article 102-1

A profit-seeking enterprise shall, by the end of January of each year, fill out the dividend statement on a prescribed form and submit the data of dividends or earnings in the year 1998 or an ensuing year thereafter that were distributed to shareholders, members, or investors for the whole year of the preceding year to the competent tax authority for verification and shall further issue dividend statements to all taxpayers by February 10 of each year. In the case that three national holidays occur in immediate succession in January, the period for the submission of the aforementioned data shall be extended to February 5 and the period of the issuance of the dividend statements to taxpayers concerned shall be extended to February 15. However, if the profit-seeking enterprise enters into the process of dissolution or merger, it shall forthwith fill out dividend statements concerning the dividends or surplus earnings which have been distributed, and shall submit them to the competent tax authority within ten days.The profit-seeking enterprise referred to in the preceding paragraph shall, when filing its tax return of the year 2017 and previous years, prepare, in a prescribed format, a statement of changes that occurred in the said taxable year in the shareholder imputation credit account and file the said statement along with the filled-out tax return form with the competent tax authority for its auditing and verification. However, it shall file the tax return upon the completion date of the liquidation process, if it enters into the process of dissolution; or on the effective date of merger, if it enters into the process of merger.The statement of changes in the shareholder imputation credit accounts referred to in the preceding paragraph shall reflect the amount of beginning balance, the amount of increases and decreases in the then current year, and the current balance in the said account.Under Paragraph 1, a profit-seeking enterprise shall issue dividend statements and report such issuance to the competent tax authority within the deadline. It shall be exempt from issuing the dividend statements to the taxpayers if the statements meet the following conditions:1. The taxpayer is an individual residing in the territory of the Republic of China, a profit-seeking enterprise having fixed place of business in the territory of the Republic of China, or an organization, institution, practitioner of profession, or trustee of a trust deed.2. The data of dividends or earnings has been included in the income information provided for the taxpayers by the tax authorities during the period for the filing income tax returns.3. Other situations prescribed by the MOF.Those who are exempt from preparing and issuing dividend statements to taxpayers according to the preceding paragraph shall still prepare and issue dividend statements to taxpayers upon their request.