Income Tax Law Amendments: Due date for filing withholding tax statement postponed

The Legislative Yuan passed amendments to part of the articles in Income Tax Law:  The due dates for withholding agents to file Withholding and Non-Withholding Income Tax Statements for various types of income and to mail the statements are postponed to February 5^th and February 15^th, when there are more than 3 days of national holidays during the filing period. 

The Ministry of Finance announced the amendment is effective for the long Chinese New Year holidays in January 2012 to alleviate the workload of tax filing departments.  According to the current Income Tax Law, the due dates for withholding agents to file Withholding and Non-Withholding Income Tax Statements and to mail the statements to the taxpayers are January 31^st and February 10^th.