Income Tax Act Article 74
Where a profit-seeking enterprise changes its fiscal year with the approval of the competent tax authority, it shall, within one month from the date of change, file with the competent tax authority on a prescribed form the amount of income accrued prior to the change, compute the income tax payable in accordance with Article 40 and make payment thereof prior to filing its income tax return.
中文原文 所得稅法第74條
營利事業報經該管稽徵機關核准變更其會計年度者，應於變更之日起一個月內，將變更前之營利事業所得額，依規定格式申報該管稽徵機關，並依本法第四十條規定計算其應納稅額，於提出申報書前自行繳納之。