A Taiwan company does not have to send someone to a bank counter to pay its taxes. With its MOEACA card, the company IC certificate issued by the Ministry of Economic Affairs, it can file VAT and corporate income tax online and then pay straight from its own bank account. There is no amount limit and no fee.
This is especially useful for foreign-owned companies with a small local team: the whole process is done at a computer, with no payment slips to carry and no cheques to prepare for large corporate income tax payments.
Taxes you can pay this way
- VAT: each period’s Form 401 or 403 return.
- Corporate income tax: the annual return, the provisional return and the undistributed earnings return.
These are all taxes the company calculates and files itself, so payment follows straight after the online filing.
What you need
- The MOEACA card: the company’s electronic ID, issued by the MOEA Certification Authority.
- A card reader, bought separately.
- The card software: the Certification Authority’s component installed on the computer (on Windows, the “HiCOS” card management tool).
- The company’s demand or savings account, from which the tax is debited.
Two conditions
- The account must be the company’s own. Transfers are limited to an account in the taxpayer’s name. For company taxes the taxpayer is the company, so the responsible person’s or an employee’s personal account cannot be used.
- The return must be filed online with the card. Only returns filed online with the MOEACA card can be paid by account transfer; paper-filed returns cannot.
Online payment deadlines
The debit date is the payment date. Payment must be completed by:
| Tax | Latest time |
|---|---|
| Corporate income tax: annual, provisional, undistributed earnings | 24:00 on the filing deadline |
| VAT | 24:00 on the third day after the payment period ends |
Corporate income tax has no three-day grace period: it must be paid by the filing deadline itself.
Other ways to pay without a bank visit
Without the card, or for other taxes, these methods also work online or nearby:
| Method | MOEACA card needed? | Whose card | Limit |
|---|---|---|---|
| Chip debit card with a card reader | No | Anyone’s card | None |
| Credit card | No | A company card or the responsible person’s own card | Card limit |
| Convenience store | No | Cash | NT$30,000 per payment slip |
- Chip debit cards carry no fee. Credit cards can pay VAT and corporate income tax only for returns filed online; card fees are set by the issuer, and a payment cannot be cancelled once authorized.
- Chip card, credit card and account transfer payments are made on the Ministry of Finance’s online tax payment website.
- Taxes the tax office bills with a payment slip, such as house tax, land value tax, vehicle license tax and assessed VAT, can be paid by account transfer on the same website with the company’s tax ID number, the identification code on the slip and the account number, with no certificate. They can also be set up for automatic debit.
Card validity and renewal
- Valid for 5 years from issue and cannot be extended. When it expires, the company applies for a new card.
- A new card can be requested within 60 days before expiry. Its 5 years run from its own issue date.
- Fee: NT$420 per card, payable again for a lost, damaged or expired card.
- Three wrong PIN entries lock the card. Unlock it on the MOEA Certification Authority website with the user code set at application.
- A lost card is not reissued. Suspend it online, revoke it if it cannot be found, and apply for a new one.
- A Taiwan branch of a foreign company can apply, using the branch’s tax ID number. A representative office cannot.
FAQ
Can the responsible person's personal account be used to pay the company's tax online?
No. Account transfers must come from an account in the taxpayer’s name, so company taxes need the company’s account. To pay with the responsible person’s money, use their own credit card or chip debit card instead.
Our MOEACA card has expired. Can we still pay tax online?
Yes, but not by transfer from the company account. A chip debit card or credit card works online without a certificate. Apply for the new card 60 days before expiry so there is no gap.
Do we need the MOEACA card to pay monthly withholding tax online?
No. Withholding tax can be paid online with a chip debit card, with no certificate, or at a convenience store (up to NT$30,000) or a bank counter.
This article is general information based on Ministry of Finance and Ministry of Economic Affairs guidance as of November 2026, not advice on any specific case.