A profit-seeking enterprise shall, before or on the last day 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 each ensuing year thereafter distributed to shareholders, members, or investors for the whole year of the preceding year to the tax collection authority-in-charge for verification; and shall further issue the dividend statements to all taxpayers before or on 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 the dividend statements in respect of the dividends or surplus earnings which have been distributed, and shall submit them to the tax collection authority-in-charge within 10 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 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 tax collection authority-in-charge 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 mean 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 enterprises, shall issue dividend statements and has reported such issuance to the tax collection authority-in-charge within the deadline, 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 permanent establishment in the territory of the Republic of China, organization, institution, professional practitioner, or trustee of a trust deed.
2. The data of dividends or earnings has been included in the contents of income provided for the taxpayers by the tax collection authorities during the period for the filing of the income tax return.
3. Other situations prescribed by the MOF.
Those who are exempt from preparing and issuing the vouchers to taxpayers according to the provision of the preceding paragraph, shall still prepare and issue the vouchers to taxpayers upon their request.