Taiwan問題116 · Taxation and finance
When is the filing period for the annual comprehensive income tax?
In the exam (Chinese)
申報年度綜合所得稅的期間是什麼時候？
- aFebruary 15 to March 15 of the next year.次年2月15日至3月15日。
- bMarch 1 to March 31 of the next year.次年3月1日至3月31日。
- cMay 1 to May 31 of the next year.次年5月1日至5月31日。Correct answer
Why?
Under the Income Tax Act, the previous year's comprehensive income tax must be filed from May 1 to May 31 each year.
Translated with AI. In the exam the question is in Chinese, as shown above.
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Take a free mock exam問題117
Which of the following is NOT a way to file the annual comprehensive income tax?Correct answer:Filing at a service station of the National Immigration Agency (移民署) at your place of residence.
以下哪個不是申報綜合所得稅的途徑？ — 向居留地的移民署服務站申報。
問題118
To prevent shops from evading taxes, what should you remember to ask the shop for after buying something?Correct answer:A uniform invoice (統一發票).
為了避免商店逃、漏稅，在買東西之後，記得要向店家索取什麼？ — 統一發票。
問題119
Rent paid to a landlord can be deducted when filing which tax?Correct answer:Comprehensive income tax (綜合所得稅).
支付房東的房租，可以申報哪一種租稅的扣除額？ — 綜合所得稅。
問題120
If you open a shop and make a profit, which tax do you pay when you file your annual settlement?Correct answer:Profit-seeking enterprise income tax (營利事業所得稅).
你開店做生意賺的錢，每年結算申報時繳納哪一種稅？ — 營利事業所得稅。
Source
The questions and answers come from the Ministry of the Interior’s official written question bank for the naturalization test (歸化測試), edition 114年11月 (November 2025), published by its Department of Household Registration. Exam questions held under laws and regulations are not protected by copyright in Taiwan (Copyright Act, art. 9 par. 1 item 5). The English translation and the explanations were made with AI; the written test itself is in Chinese. Not affiliated with the Ministry of the Interior, the National Immigration Agency or any household registration office.
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