Instruction No. 12345 GDT, issued by the General Department of Taxation on May 28, 2025, established the "Advance Tax on Dividend Distribution" feature in the Online Tax Filing Management System (e-Filing) to make it easier for taxpayers to report taxes on dividends paid to shareholders.

According to Article 23 of the Law on Taxation, businesses that pay dividends to their domestic or foreign shareholders from income earned prior to the payment of annual income tax—aside from Qualified Investment Projects (QIPs) that are within their income tax exemption period—must pay advance tax.

Overview of System Usage:
Log in to e-Filing using the account credentials, then proceed with the regular monthly tax filing steps.

• Choose the firm type and enter shareholder information (if applicable) by going to "Data Entry" → "List of Advance Tax on Dividend Distribution."
• After entering the transaction data and clicking "Add New," click "Save." Data is automatically transferred to the withholding tax list by the system.

Following the regular monthly tax filing processes, fill out the "List of Monthly Tax Return" portion.