Authority and the two types of appeal
Use the company/business-tax login when acting for the business or tax-agent business-client login when acting for a client. Obtain the relevant Corppass corporate-tax filing/applications or payment authorisation first, then open corporate-tax penalty waiver from the account menu. Composition amount and late-payment penalty follow different branches. The late-payment branch specifically requires corporate-tax payment authorisation.
Composition-amount details and timing
Select corporate tax and the composition-amount waiver request. Enter the assessment year, designation, telephone and email. If there is no local number, enable the foreign-number option and fill country code, area code and number. The guide makes the current-year composition appeal available only after 30 November. Confirm the information in the dialogue, or cancel to make corrections.
Late-payment branch and available years
For late-payment waiver, select the matching request, read all three displayed conditions and agree only where appropriate. The guide does not set out those condition texts in its extracted instructions, so this article does not invent them. Enter the year and contact details as above. The PDF permits one prior year, the current year and two future years, with the current-year position changing after 30 November.
Reasons, declaration and outcome
Either branch may ask for reasons. Select the applicable entries or specify another reason, confirm truthfulness and the applicable condition, then submit. Read the actual result instead of assuming a waiver. Save or print it; a copy is stored in corporate-tax notices/letters. A new-request control starts a separate appeal. This seventeen-page guide was published on 18 March 2025.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗