{"id":12829,"date":"2026-10-22T11:15:58","date_gmt":"2026-10-22T03:15:58","guid":{"rendered":"https:\/\/control.mcu.edu.tw\/?p=12829"},"modified":"2026-10-22T11:17:45","modified_gmt":"2026-10-22T03:17:45","slug":"verification-notice-regarding-filing-2026-taxes-deadline-for-tax-filing-and-expense-reimbursement","status":"publish","type":"post","link":"https:\/\/control.mcu.edu.tw\/en\/12829\/","title":{"rendered":"Verification Notice Regarding Filing 2026 Taxes Deadline for Tax Filing and Expense Reimbursement"},"content":{"rendered":"<p><span style=\"color: #000000\"><span style=\"font-size: 18px\">Please note and proceed with the following items:<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">1. To accelerate the efficiency of disbursement verification and optimize accounting quality (starting from the second semester of the 2026-27 Academic Year, February, 1, 2027), all disbursement verifications are limited to 2 months. After an event is completed, please complete the verification within 2 months (e.g., invoices and personnel expenses incurred in January will not be accepted as of 2027\/4\/1). For temporary advances, please complete the verification within 2 weeks. During fiscal year and Academic Year closing periods, the announced deadlines shall prevail; late submissions will not be accepted!<\/span><\/p>\n<p><span style=\"color: #000000\"><span style=\"font-size: 18px\">2. In correspondence with the National Tax Administration annual income calculation of personnel expenses at the end of the year, we ask for cooperation from all units.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfData for part-time temporary work-study should be input in the Online Personnel Fees Verification System on the first working day of the following month and should be verified within the month. (For instance: part-time temporary work-study of October 2026\u2192input data in the system on 11\/2\/2026\u2192send verification documentation for processing before 11\/15\/2026\u2192 complete verification before 11\/30\/2026)<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfPersonnel expense vouchers and all invoices from various organizations, corporations, associations, firms and other related entities dated from August to December 2026, such as seminar registration fees, training fees and patent application fees should be verified by December 20, 2026. If an event takes place after December 20, 2026 and the expenses cannot be listed that month, they should be included on the record for the following fiscal year; please pass on this information to recipients of the income and recipient organization or unit. Please, make sure that all invoices obtained from various organizations include the<u> group name<\/u>, tax ID number and address.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfIn order to be immediately counted as individual annual income, each responsible staff member must print out the claim voucher from the Online Personnel Fees Verification System and click \u201cSubmit\u201d to complete the procedures.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfEach unit must ensure in advance that the permission period on work visas of appointed foreign faculty or staff members is valid for their contracted working period.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfStarting from January 1, 2027 (according to payment time point), if fourth-year foreign students, second-year foreign master&#8217;s students, or Overseas Chinese students of the 114 Class who have not stayed in Taiwan more than 183 days in 2027 earn any income, tax advance will be deducted from that income. Please inform the Controller&#8217;s Division within five days (holidays included) after disbursing payment to these individuals. For any students of other years who possibly may not stay in Taiwan more than 183 days in 2027 due to early graduation, being an exchange student or taking study leave, tax advance will be deducted from any income earned. Please inform the Controller&#8217;s Division before January 5, 2027 if foreign part-time or full-time faculty members will not have contracts renewed or may resign from their positions prior to staying in Taiwan for 183 days in 2027; their tax advance will be deducted from their income.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfPlease submit NSTC personnel expense verification document for expenses prior to the month of November to Controller\u2019s Division before December 10. For any related document submitted after December 10, 2026, the expense should be included on the 2027 fiscal year record.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cf2026-27 1st Semester Ministry of Education Subsidy for Overall University Affairs Development must be verified before December 10, 2026.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfStudent Affairs and Counseling subsidy and Student Affairs and Counseling matching budget should be verified according to the deadline stipulated by Students Affairs Division. (Subsidy verification documents should be processed before December 4; matching Budget documents should be submitted before: December 18)<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfIf the project deadline is December 31, 2026, please complete the verification process in advance before December 20, 2026.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfPlease complete the official document procedure with approval for co-advisor\u2019s course hourly fee for this semester before December 31, 2026.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfThe 2026-27 first semester Administration Fees should be verified before January 10, 2027.<\/span><br \/>\n<span style=\"color: #000000\"><span style=\"font-size: 18px\">\u25cfAll receipts\/invoices dated prior to December 31, 2026 should be verified before January 27, 2027.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Please note and proceed with the following items: 1. To accelerate the efficiency of disbursement verification and optimize accounting quality (starting from the second semester of the 2026-27 Academic Year, February, 1, 2027), all disbursement verifications are limited to 2 months. After an event is completed, please complete the verification within 2 months (e.g., invoices and personnel expenses incurred in &#8230; <\/p>\n<div><a href=\"https:\/\/control.mcu.edu.tw\/en\/12829\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":11,"featured_media":11779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"_vp_format_video_url":"","_vp_image_focal_point":[]},"categories":[2,24],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/12829"}],"collection":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/comments?post=12829"}],"version-history":[{"count":1,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/12829\/revisions"}],"predecessor-version":[{"id":12831,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/posts\/12829\/revisions\/12831"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media\/11779"}],"wp:attachment":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media?parent=12829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/categories?post=12829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/tags?post=12829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}