Understanding Declaration Periods

You use the GUI/VAT Declaration Site program to set up declaration periods to specify the declaration site's schedule for submitting tax declarations. You must set up declaration periods for each declaration site. When you specify that a declaration site reports by period instead of by month, you set up the periods for sales, sales return, purchase, and purchase return transactions. The system uses the declaration periods for reporting, and you use them when you set up the sales number register.

You submit declarations by calendar month and year, not by the company's fiscal period and year. Typically, a year is divided into six or twelve declaration periods (six periods if you submit declarations every two months, or twelve periods if you submit declarations monthly).

You must declare output (sales) tax within two months following the sales transaction. For example, if you submit declarations every two months, output tax for sales transactions that took place in January must be declared in the first declaration period (January and February). If you submit declarations monthly, output tax for sales transactions that occurred in place in January can be declared in either the first declaration period (January) or the second declaration period (February).

You typically declare input (purchase) tax within four months, based on the supplier's invoice date. However, you can apply for a special grant to override this restriction.

You complete the date fields on the GUI/VAT Declaration Period Revisions form for each declaration period during the year. Enter dates in the format YYMM, where YY is the 2-digit Taiwan calendar year (the international calendar year minus 1911), and MM is the 2-digit number of the month. For example, enter 9909 for September 2010.