Income Tax Act Article 67

A profit-seeking enterprise, except one that conforms to Article 69, shall within the one-month period from September 1 to September 30 of each year, take one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year as the amount of the provisional payment of tax and pay it to the public treasury and file with the competent tax authority a declaration for provisional payment of tax on a prescribed form along with the receipt of the provisional payment.A profit-seeking enterprise, without using investment tax credit, refundable tax from administrative remedy and withholding tax to offset the amount of the provisional tax payment in the preceding Paragraph, shall be exempt from filing a provisional income tax return according to the preceding Paragraph, if it pays the provisional tax to the public treasury.Notwithstanding Paragraph 1, a profit-seeking enterprise organized as a company which keeps a complete set of account books and evidential documents, uses the Blue Return as provided in Article 77, or the account books of which have been audited and attested to by a certified public accountant, and then files its provisional tax return within the said period may alternatively compute the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and applied with the tax rates.