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	<title><![CDATA[News]]></title>
	<link><![CDATA[https://www.ntbna.gov.tw/eng]]></link>
	<description><![CDATA[財政部北區國稅局]]></description>
	<language><![CDATA[en-US]]></language>
	<pubdate>Thu, 02 Apr 2026 09:57:28 GMT</pubdate>
<item>
	<title><![CDATA[Withholding regulations regarding companies distributing dividends to non-residents]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that, where dividends are distributed by a company to an individual not residing in the Republic of China or profit-seeking enterprise having its head office outside the Republic of China, the tax withholder involved shall withhold a tax payable at the time of payment of income according to the prescribed withholding rates or withholding regulations, and pay the tax withheld in accordance with the provisions of Article 92 of the Income Tax Act.      In addition, the NTBNA explains that, in cases where an individual not residing in the Republic of China or a profit-seeking enterprise without fixed place of business in the Republic of China is the recipient of the aforementioned dividends, the tax withholder shall make payment to the national treasury of all the taxes withheld, file the withholding tax statements, and issue them to the taxpayer concerned after submitting them to the competent tax authority for verification within ten days from the date of withholding. In the case that three national holidays occur in succession within ten days from the date of withholding, the period for the payment of all the taxes withheld, submission, and issuance of the withholding tax statements shall be extended for 5 days.      The Bureau would like to remind taxpayers that if they have any questions, they are welcome to visit the official website at https://www.ntbna.gov.tw for relevant regulations or call the toll-free service number 0800-000321. 〔Contact person: Ms. Chung, Section Head of Individual Income, Estate and Gift Tax Division; Tel: (03)3396789, ext. 1420〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=151b095e84c94fda8f6dabc1e69aa9da]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 05 Mar 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Tax Refund Available for Newly Purchased Small Vehicles, Even Without Replacing Old Vehicles!]]></title>
	<description><![CDATA[     To stimulate the automotive market, boost related industries, and support energy-saving and carbon-reduction efforts, the　government has extended the existing tax refund program for replacing old vehicles with new ones to December 31, 2030. In addition, from September 7, 2025 to December 31, 2030, buyers of newly purchased vehicles may enjoy a reduction in commodity tax as follows: Up to NT$50,000 tax reduction for each new passenger car with an engine displacement of 2,000 cc or below. Up to NT$2,000 tax reduction for each new motorcycle with an engine displacement of 150 cc or below.      The program has been received with public enthusiasm. Many buyers of new vehicles have called to inquire about how to apply for the tax refund.      The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance explained that purchasers of new small vehicles who complete vehicle registration and obtain new license plates between September 7, 2025 to December 31, 2030 may apply for the tax refund through the manufacturer or importer. The applicant should submit a copy of the vehicle registration certificate and a copy of the commodity tax payment certificate to the local National Taxation Bureau or Customs.      Buyers of new vehicles who wish to check the progress of their refund application can visit the Chinese version of the eTax Portal, Ministry of Finance online       If there are further questions, please call the toll-free number 0800-000321, or contact the regional taxation bureau, its branches or offices for further information and consultation. 〔Contact person: Ms. Lee, Sales Tax Division; Tel: (03)3396789, ext. 1290〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=3646662476324215b3f86d4868c01228]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 05 Mar 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Four Common Mistakes in CFC Reporting Highlighted by the National Taxation Bureau]]></title>
	<description><![CDATA[     The Northern District National Taxation Bureau has issued a reminder to businesses regarding the Controlled Foreign Company (CFC) rules, which came into effect in 2023. The rules were introduced prevent multinational enterprises from establishing controlled foreign companies (CFC) in low-tax burden countries or jurisdictions to keep surplus earnings undistributed to avoid the tax burden in the R.O.C. To help ensure accurate reporting, the Bureau has identified four common mistakes enterprises should avoid when filing CFC-related information:     1. Misidentifying Low-Tax Jurisdictions Some companies mistakenly assume that only the Ministry of Finance’s published reference list applies. In reality, the list is for reference only and does not cover cases where preferential tax rates apply to specific regions or types of businesses, such as in Samoa or Mauritius. Whether a jurisdiction qualifies as “low-tax” must be determined based on the actual tax rule in place for that year.     2. Omitting CFCs That Qualify for Exemptions Even when a CFC meets the criteria for exemption—such as having substantive business activities or falling under the de minimis threshold—it must still be reported in the prescribed format. Supporting documents proving exemption eligibility must also be submitted.     3. Using Incorrect Exchange Rates Errors are often made when converting CFC financial data into New Taiwan Dollars. The rules require companies to use the annual average exchange rate, calculated from the Bank of Taiwan’s spot buying rates at the end of each month.     4. Late Submission of CFC Financial Statements Businesses that report CFC losses must attach CPA-audited financial statements or acceptable alternative documents within the filing deadline. Extensions are available but must be requested before the deadline, either through a formal application or by checking the extension option on page B7 of the tax return. Only one extension is permitted, for a maximum of six months. Failure to comply means CFC losses will not qualify for the 10-year carryforward deduction. The Bureau urges enterprises to carefully review their filings for the 2024 tax year to avoid these issues and to ensure compliance with the law. For further details, businesses can visit the Bureau’s official website (https://www.ntbna.gov.tw) or call the toll-free service line at 0800-000321. 〔Contact person：Ms. Liu, Head, Profit-seeking Enterprise Income Tax Devision；Tel：（03）3396789, ext. 1350〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=9c322ab2ad2748b890a902b2bbbc1fbf]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 05 Mar 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Those Who Owe Taxes Without Payment and Seek to Transfer Assets may be subject to Provisional Seizure of Assets and Detention]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, Ministry of Finance stated that, in order to effectively collect taxes, if a taxpayer fails to pay the assessed supplementary taxes and there are signs of concealing or transferring assets or evading tax enforcement, the tax collection authority may, pursuant to Paragraph 1, Article 24 of the Tax Collection Act, petition the court to impose a provisional seizure on the taxpayer’s property. After the case is referred for compulsory enforcement, if the branch of the Administrative Enforcement Agency determines that the circumstances meet the requirements for detention, it may, in accordance with Article 17 of the Administrative Enforcement Act, apply to the court for such detention.      The Bureau provides the following example: Within the Bureau’s jurisdiction, Mr. A sold in-game currency online without applying for business registration as required, and underreported his sales revenue. He was assessed additional business tax and fines totaling over NT$4 million. After the Bureau began its investigation, Mr. A transferred ownership of his real estate to his mother and registered his vehicle under another person’s name—acts indicating concealment and transfer of assets to evade tax enforcement. The Bureau immediately applied to the court for a provisional seizure, which was granted, and then referred the case to the branch of the Administrative Enforcement Agency for execution. Based on Mr. A’s asset-stripping behavior and the unclear flow of multiple large withdrawals from online platforms, the administrative enforcement officer determined that the requirements for detention were met, applied to the court accordingly, and received approval for detention.      The Bureau stressed that for taxpayers who deliberately strip assets, conceal property, register assets in trust under third parties, or create fictitious claims to participate in distribution in order to evade tax enforcement, the Bureau actively monitors property changes and, when appropriate, applies for provisional seizures, provisional injunctions, and civil actions in accordance with the law. It also works closely with the Administrative Enforcement Agency of the Ministry of Justice, to recover tax arrears, safeguard the state's tax claims, and uphold tax justice with persistence and determination. The Bureau urges taxpayers to declare and pay taxes in accordance with the law and not to harbor any illusions about concealing or disposing of assets subject to compulsory enforcement. Those subjected to arrest and detention will lose their personal freedom, resulting in significant personal loss. 〔Contact person:Ms. Wang, Head, Collection and Information Management Division；Tel：（03）3396789,ext.1180〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=b8c854e854ec40a69fe2994d0f219008]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 25 Feb 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[2025 Basic Living Expense is NT$213,000 per Taxpayer]]></title>
	<description><![CDATA[     National Taxation Bureau of the Northern Area, Ministry of Finance explained that, for maintaining basic living needs, there is a NT$213,000 basic living expense for each taxpayer, spouse, and dependent. The difference of a reporting household’s total amount of the basic living expense and deductibles for an individual income tax return (including total exemptions, standard deduction or itemized deductions, special deduction for savings & investment, special deduction for disability, special deduction for tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing) is the “Basic Living Expense Difference.” The “Basic Living Expense Difference” is deducted from gross income.      If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you. 〔Contact person : Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division; Tel: (03) 3396789, ext. 1430〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=0759d28218fe44429f509f3dd0b24196]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 25 Jan 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How to File Taxes on Dividends from Inherited Listed Stocks?]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA） indicated that listed or over-the-counter (OTC) stocks left by a decedent are considered part of the gross estate and must be reported for estate tax in accordance with the Estate and Gift Tax Act.      For dividends received by the heir after the decedent's date of death, it's crucial to determine whether the date of the decedent's death or the ex-dividend trading date came first. This determines if the dividends should be reported as rights of claim (receivable dividends) belonging to the decedent or as dividend income for the heir.      The NTBNA provides the following examples to clarify: *Example 1: Mr. Jia died on July 1, 2024, leaving behind stocks from Company A. The ex-dividend trading date for Company A was June 20, 2024, and the dividend payment date was July 18, 2024. Since the ex-dividend trading date was before Mr. Jia's date of death, the right to receive the cash dividends belonged to him. The cash dividends that were due but not yet received are considered rights of claim of the decedent and should be included in the gross estate for estate tax purposes. *Example 2: Mr. Bing died on June 1, 2024, also leaving behind stocks from Company A. The ex-dividend trading date for Company A was June 20, 2024, which occurred after Mr. Bing's date of death. In this case, the cash dividends distributed on July 18, 2024, are considered dividend income for the heir. The heir must include these dividends with their other incomes for the year when filing their Individual Income Tax Return.      The Bureau would like to remind taxpayers that if they have any questions, they are welcome to visit the official website at  NTBNA for relevant regulations or call the toll-free service number 0800-000321. 〔Contact person: Ms. Chung, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789 ext. 1420〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=325e8067632e49edbc6fa38d9a0f71d3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 25 Jan 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Alcohol to be Repackaged for Sale Subject to Tobacco and Alcohol Tax at Time of Production]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area stated that, in response to increased gift-giving demand during holidays, alcohol manufacturers that repackage large-volume alcoholic products into smaller containers for sale are engaging in a form of “production” under the Tobacco and Alcohol Tax Act. As such, whether produced domestically or imported from abroad, manufacturers must complete business and product registration and pay the applicable tobacco and alcohol tax prior to such repackaging activities.      The Bureau further explained that “production” under the Tobacco and Alcohol Tax Act includes manufacturing, repackaging, and other related activities. “Repackaging” refers to the act of unsealing and transferring bulk or large-volume tobacco or alcohol products into smaller containers, without any additional manufacturing or processing. Manufacturers must apply to the Ministry of Finance for a tobacco and alcohol manufacturing license, and prior to engaging in production or repackaging, must register as a taxable tobacco and alcohol manufacturer and register their products with the competent tax authority in the factory’s jurisdiction.      The Bureau would like to remind manufacturers to regularly assess whether any production or repackaging activities have been carried out without the required manufacturer and product registration. It is also important to update registrations if there have been changes to the product name, specifications, volume, net weight, or alcohol content of previously approved products. Failure to comply with these requirements may result in penalties in accordance with the Tobacco and Alcohol Tax Act. For tax-related inquiries, please call the National Taxation Bureau's toll-free service hotline at 0800-000321 for assistance. 〔Contact person：Sales Tax Division Chief Tsai; Tel:（03）3396789 ext.1280〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=bda59b347a514e5597c8dfede6df8b5b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 25 Jan 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Total value of farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area （NTBNA）, Ministry of Finance, indicated that, as stipulated under Subparagraph 6, Paragraph 1, Article 17 of the Estate and Gift Tax Act, the total value of crops and farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate.     NTBNA additionally explains, if the heir(s) or legatee(s) fails to use the farmland thus inherited for agricultural purpose continuously for five years from the date of inheritance and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purpose before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purpose is due to the fact that the heir(s) has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purpose pursuant to laws.    If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you. 〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）3396789, ext. 1460〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=04a3ef15f9ab4508811a48a738c3da1e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 30 Nov 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Commodity Tax Refund on Purchasing Energy-Efficient Appliances extended to DEC. 31, 2029]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area （NTBNA）stated that in order to encourage consumers to use energy-efficient appliances, and achieve the policy goal of reduce carbon emissions, those who purchase new refrigerators, new air conditioners, or new dehumidifiers classified as first- or second-grade energy efficiency levels approved by the Ministry of Economic Affairs, and do not resell, return, or exchange said appliances, can apply to any national tax bureau for a commodity tax refund, up to NT$2,000 per unit. The preferential treatment period has been extended to December 31, 2029.      The NTBNA further explained that the application may be submitted via the internet or in written form to any national taxation bureau. The following documents are required when applying for the reduction of commodity taxes. 1. A copy of the national ID card, passport, or residence permit where the buyer is a natural person. However, if the buyer applies via the internet, he or she is exempt. 2. A copy of the uniform invoice issued by the seller, or a copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice; the uniform invoice or receipt should include the brand, product name, and model number. However, those who obtain the cloud invoice or electronic invoice certification copy are exempt. 3. Through online application, the copy of the uniform invoice issued by the seller or the copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice can be uploaded as an attached file to avoid sending paper documents. 4. In order to accelerate and improve the accuracy of the tax refund process, it is recommended to attach a copy of the product guarantee or warranty card and the cover copy of the passbook of a financial institution or post office.      The NTBNA would like to remind taxpayers that if there are any questions, please call the toll-free number 0800-000321, or directly contact the national taxation bureaus, regional taxation branches, or offices for further information. 〔Contact person： Sales Tax Division Chief Zhan；Tel：（03）3396789, ext. 1270〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=7b65fc026d824d879815640ddaa73343]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 13 Nov 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Don't Forget to Consolidate Carriers to Your Mobile Barcode and Claim Your Winnings Online]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area（NTBNA）, Ministry of Finance, indicated that with the growing trend of e-commerce, many business entities have adopted membership systems as an innovative marketing strategy and offer member-exclusive discount plans, which help expand business opportunities and encourage the use of membership carriers for cloud invoices. This not only reduces operating costs but also brings various benefits to both businesses and consumers.      The NTBNA explains that business entities using membership carriers should provide a mechanism for linking those carriers to mobile barcodes. Moreover, they should notify winning members who have not yet consolidated their carriers with their mobile barcodes within 10 days after the uniform invoice drawing date of each period. Notifications should be sent via SMS, email, or other appropriate methods. Upon receiving a winning notification, members can print the winning certificate at multimedia kiosks in the four major convenience store chains（7-Eleven, FamilyMart, Hi-Life, and OKmart）, or present the printed notification provided by the business entity to redeem the prize at a designated redemption location.      The NTBNA also reminds consumers that to enjoy the convenience of automatic prize remittance into their designated accounts, they should log in to the member platform of the respective business entity or the Ministry of Finance’s Electronic Invoice Integration Service Platform （hereinafter referred to as the “Platform”）. There, they can consolidate their membership carriers to their mobile barcode and set up an account to claim the awards. By doing so, they can enjoy several convenient services, such as automatic prize matching, winning notifications, prize redemption, and direct deposit of cash awards into their financial accounts.Those who have not completed the binding of carriers and account settings before the draw date can still claim their prizes. They may register a remittance account via the Uniform Invoice Redemption App （hereinafter referred to as the “Redemption App”）within three months from the 6th of the month following the draw. Users must manually select “I want to claim the award” for each winning invoice to ensure that they do not miss out on any prizes.      The Bureau appeals to business entities using membership carriers to provide mechanisms that allow members to register on both the Platform and their own membership platforms. This will help reduce the administrative costs of notifying and processing winning invoices. To manage cloud invoices more effectively and enjoy automatic prize matching, consumers are encouraged to consolidate various carriers — such as membership carriers, stored-value cards（e.g., EasyCard, iPASS）, credit cards, and cross-border e-commerce email carrier, etc. — into their mobile barcode through the Platform or the Redemption App. This also contributes to energy conservation, carbon reduction, and environmental protection. If you have any questions, please call the toll-free service number 0800-000321 for inquiries, and the Bureau will have a dedicated person to serve you wholeheartedly. 〔Contact person: Ms. Zheng, Section Head of Sales Tax Division； Tel: (03) 3396789, ext.1260〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=42eca305a9d14276bc020f8f70caa042]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 12 Oct 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Threshold of annual sales amount for offshore electronic service suppliers to apply for taxation registration has been adjusted.]]></title>
	<description><![CDATA[      According to the National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA）, foreign business enterprises, institutions, groups, and organizations having no fixed place of business within the territory of the R.O.C. and selling electronic services to domestic individuals（hereinafter referred to as “offshore electronic service suppliers”）shall apply for taxation registration, issue cloud invoices to the purchaser, and file and pay business tax when their annual sales amount exceeds a certain criteria.       The NTBNA explained that, in line with the MOF’s adjustment of the threshold for tax registration by domestic electronic service suppliers to NT$50,000 in monthly sales （announced on December 12, 2024）, and to ensure tax fairness between domestic and foreign businesses, the specified criteria regarding annual sales amount for tax registration by the business entity prescribed in Subparagraph 4, Article 6 of the Value-Added and Non-Value-Added Business Tax Act was amended and promulgated by the MOF on April 7, 2025. The new criteria is NT$600,000（NT$50,000 × 12 months） for the previous year or the current year. However, offshore electronic service suppliers with an annual sales amount exceeding NT$480,000 before April 6, 2025, must follow the previous regulations.       The NTBNA would like to remind offshore electronic service suppliers with the annual sales amount exceeding the specified criteria to link to “VAT on cross-border electronic services” at the taxation registration platform of the MOF to register for taxation by itself or a tax-filing agent. It must also issue cloud invoices to the purchaser and use the email address provided by the purchaser at the time of purchase as the carrier for storing the cloud invoice. 〔Contact person : Section Head Tsai of Sales Tax Division; Tel:（03）3396789 ext. 1240〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=1b31aa98beba478780cdef3a99c335b3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 02 Sep 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The period to apply for the application of the Income Tax Agreements has been extended from 5 years to 10 years!]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that, the Ministry of Finance revised and issued Article 34 of Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income （hereinafter referred to as “Regulations Governing Application”）, which stipulates that from April 10, 2025, the period for residents of other contracting states （foreign taxpayers）to apply to Taiwan’s tax collection authorities for the application of income tax treaties has been extended from 5 years from the date of tax payment to 10 years.      The Bureau further stated that according to the revised provisions, the period for foreign taxpayers to apply for the application of the agreement to our country has been relaxed to “no later than 10 years from the date of tax payment,” and the application principle of the transition period resulting from the amendment of the provision has been added. If the foreign taxpayer’s application case has exceeded more than 5 years from the date of tax payment to the date of implementation of the amended provision（i.e. April 10, 2025）, the revised provisions will not apply.      For example, Company A in Taiwan pays labor fees to Company B abroad and pays withholding tax on April 15, 2020. According to the regulations before the amendment, Company B had a 5-year period to apply for a tax refund, with the last application date being April 14, 2025. Since it has not been more than 5 years by the time the amendment was implemented （April 10, 2025）, the application period could be relaxed to 10 years.      The Bureau would like to especially remind taxpayers that, in accordance with Article 34 of the revised Regulations Governing Application, in addition to relaxing the application period of the income tax agreements to 10 years and the principle of application during the transition period, if there are other provisions in the special income tax agreement, the agreement should be given priority. For example, Paragraph 2, Article 26 of the tax agreement signed between Taiwan and Germany states that “applications for tax refunds must be submitted before the end of the fourth year after the calendar year in which the dividends, interest, royalties or other income items are subject to withholding tax.” Accordingly, German residents should submit applications for the application of the income tax agreement before the fourth year after the calendar year, and the 10-year provision after the amendment does not apply. If there are further questions, please visit the NTBNA website to inquire about the relevant laws or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person: Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division； Tel:（03）3396789 ext. 1340〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=e13a2030fa3446ef8186e781b4e22115]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 02 Sep 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[If a profit-seeking enterprise uses surplus earnings to make substantial investment and reports it as deduction from undistributed earnings, it must pay the supplementary tax previously deducted for the investment transferred or sold within three years.]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that, pursuant to Article 23-3 of the Statute for Industrial Innovation, if a profit-seeking enterprise uses its surplus earnings for substantial investment, and within three years from the day after the deadline for filing the undistributed earnings declaration or from the day after the application date for correction and recalculation of the undistributed earnings, the enterprise loans, leases, resells, returns, or changes the original intended use to non-self-production or non-business purposes of the buildings, software, hardware, equipment, or technology constructed or purchased using the surplus earnings, it shall be required to pay the supplementary taxes previously deducted or refunded to the tax authority. In addition, interest will accrue daily at the fixed interest rate for one-year time deposit of postal savings, calculated from the day after the filing deadline or the day after the receipt of the tax refund, to the date of payment of supplementary tax, and collected together with the tax.      For example, Company A reported a deduction of NT$10 million for substantial investment in undistributed surplus earnings declaration of the year 2021. Upon investigation, it was found that Company A had used the undistributed surplus earnings to purchase machinery and equipment for its own production purposes in 2022. However, Company A changed its business scope and sold the aforementioned machinery and equipment in 2024. As this no longer met the requirement that substantial investment items must be used for self-production or business purpose, the situation was discovered and the investment was disqualified by the National Taxation Bureau of the Northern Area. As a result, Company A not only is required to pay the supplement tax previously deducted but also the accrued daily interest charges, both to be collected together.      The Bureau would like to especially remind taxpayers that, pursuant to Article 23-3 of the Statute for Industrial Innovation, only substantial investment used for self-production or business operations may be deducted from the undistributed earnings. Profit-seeking enterprises that still have questions may visit the website of NTBNA to inquire about the relevant laws or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person:Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division; Tel:（03）3396789 ext. 1350〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=03f4bf647e7a44099c8834845c76838b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 10 Aug 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-seeking enterprises that omit filing income from exercising right of disgorgement shall be punished.]]></title>
	<description><![CDATA[     National Taxation Bureau of the Northern Area, Ministry of Finance stated that, according to the International Financial Reporting Standards （IFRS）, the income obtained by a company exercising the right of disgorgement under Article 157 of Securities and Exchange Act essentially constitutes income attributable to equity claim holders and should be recognized as additional paid-in capital. However, for filing of tax returns and payment of tax, these incomes should be reported as other income in the year when the company exercises the right of disgorgement. The NTBNA explains that, in the event that any director, supervisor, managerial officer, or shareholder holding more than 10 percent of the shares of a stock issuing company sells listed stock of the company within six months after acquiring it, or repurchases listed stock of the company within six months after selling it, the company shall claim for the disgorgement of any profit realized therefrom. When the company files tax returns and payment of tax, the income from the right of disgorgement attribution year for tax reporting should be determined by the date when the company exercises the right of disgorgement. But, if the company can provide concrete evidence that necessary measures to exercise the right of disgorgement have been take but the realization of such income is still unachievable, it may temporarily defer reporting the income until receiving it.      The NTBNA provides the following example: In 2021, Manager A of Company X, upon learning of positive news regarding Company X’s stock price, engaged in short-term trading of Company X’s stock, earning NT$360,000 in profit. In 2022, Company X exercised its disgorgement right under Article 157 of the Securities and Exchange Act. However, the amount was recorded in its financial accounts as additional paid-in capital, Company X failed to report this income in its 2022 corporate income tax return. As a result, the NTBNA assessed a tax deficiency of NT$72,000 and imposed penalties in accordance with Article 110 of the Income Tax Act.      The NTBNA would like to specifically remind profit-seeking enterprises exercising the right of disgorgement under Article 157 of the Securities and Exchange Act that they must report the benefits obtained as income in the year the right is exercised to avoid tax deficiencies and penalties, which could affect their interests. For more information, please check the relevant laws and regulations on the NTBNA’s website or dial our toll-free service number 0800-000321. The NTBNA is pleased to provide further consultation services upon inquiry. 〔Contact person: Mr. Chang, Head, Profit-seeking Enterprise Income Tax Division；Tel：（03）3396789, ext.1320〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=932f7d0dc2da4e3288c6fee7d1713741]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 09 Jul 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayers Who Meet the Definition of Resident Shall Be Required to File the Consolidated Income Tax Return]]></title>
	<description><![CDATA[     National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. are referred to （1） those who have domiciles in the territory of the R.O.C. and often reside in the territory of the R.O.C.; or （2） those who have no domiciles in the territory of the R.O.C., but stay in the territory of the R.O.C. for 183 days or more within one taxable year.      A taxpayer/individual resident shall, within the period from May 1 to June 30 in 2025, fill out and file to the tax collection authority-in-charge an annual income tax return declaring therein the items and amounts that make up his/her gross consolidated income （for an individual）for the preceding year together with the tax deductions/exemptions, and/or offsets associated herewith, if any. A taxpayer shall make payment voluntarily before filing the annual income tax return. Please file your individual income tax return with the tax authority located in the district that is shown on your Alien Resident Certificate （ARC） address; individuals residing in Taipei City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Taipei, M.O.F., and individuals residing in Kaohsiung City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Kaohsiung, M.O.F.        Please make more use of online declaration. If you have any questions, please call the toll-free number 0800-000321.The Bureau will assign a professional to serve you. 〔Contact person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division; Tel:（03）3396789, ext. 1430〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=375cee1559eb4ea98a7b7d91e617c524]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 15 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[For 2024, there is a NT$210,000 basic living expense per person]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, for maintaining one’s basic living, there is a NT$210,000 basic living expense for each taxpayer, spouse, and their dependent(s).      The “Basic Living Expense” is calculated by multiplying the basic living expense per person, NT$210,000 as announced by the central authority in 2024, by the number of individuals on a tax return (including the taxpayer, spouse, and dependents). If the total amount of Basic Living Expense is higher than the sum of exemptions and deductions, including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for disability, special deduction for tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing, the difference can be used as an additional deduction from the gross consolidated income.      If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you. 〔Contact person: Ms. Yu, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789, ext. 1410〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=d59b8a3fc4bd4b2990fd5e41dbf671b3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 04 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Ministry of Finance Promotes Rental Expense Special Deduction to Ease Tax Burden for Renters]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area （NTBNA）, MOF, indicated that, to further implement tax fairness and alleviate the financial burden on renting households, Article 17 of the Income Tax Act has been amended to include a new “Special Deduction for Rental Housing,” which will effectively reduce the tax liability for renters while ensuring a fair tax system.      The NTBNA stated that, rent for housing in the R.O.C. paid by a taxpayer, his or her spouse, and lineal dependents and used as their own residence rather than for business or performing professional services, may be deducted from their consolidated income up to a limit of NT$180,000 per year per tax return, not including government subsidy. However, no deduction shall be made for taxpayers, their spouse, or lineal dependents who own a house in the R.O.C.      The NTBNA further clarified that the Ministry of Finance issued an interpretation on December 3, 2024, outlining five specific situations where taxpayers, their spouse, or lineal dependents may still be eligible for the special deduction for rental expenses, even if they own a house. These situations consider cases where there is a legitimate need to rent elsewhere. In such instances, their owned property will be considered “non-self-owned housing” for the purpose of this deduction.      For renters who do not own a house in Taiwan, the NTBNA advises that to claim the special deduction for rental expenses for the 2024 tax year, the following documents must be submitted:      1. Photocopies of the lease contract and payment receipts （such as a receipt from the landlord, ATM receipts, or remittance paper）.      2. The certificate of a family member that the taxpayer, his or her spouse, or lineal dependent(s) maintained the household registration at the address of the leased house during the taxable year, or an affidavit from the taxpayer declaring that the leased house was used for self-used residence only rather than for business or performing professional services during 2024.      The NTBNA emphasizes that the special deduction for rental expenses includes an “anti-avoidance clause” and does not apply to individuals who meet any of the following conditions:      1. Taxpayers applying a tax rate of 20％ or higher on their consolidated income tax return.      2. Taxpayers opting for a separate taxation of dividends at a 28％ rate.      3. Taxpayers whose basic income, calculated under the Income Basic Tax Act, exceeds the prescribed deduction amount （NT$7,500,000 for the 2024 tax year）.      For any inquiries regarding the above information, please call the toll-free service number 0800-000321. The NTBNA will provide detailed consultation services. 〔Contact person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789, ext. 1430〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=bc6c16dcb0c64a67b326922ab99e66d6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 04 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayers who Plan to Dispose of Their Assets Before Paying Additional Assessed Taxes May Face Provisional Injunction of Assets]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that in order to effectively collect taxes, if tax collection authorities find that a taxpayer has signs of disposing of his/her assets before paying additional assessed taxes, they may apply to the court for a provisional injunction of his/her assets in accordance with Subparagraph 2, Paragraph 1, Article 24 of the Tax Collection Act.      The Bureau cited an example: In June 2023, Mr. A, within the Bureau’s jurisdiction, sold real estate A and acquired real estate B in July of the same year. When filing the House and Land Transactions Income Tax Return for real estate A, he declared a deduction of NT$1 million for the repurchase of a self-used residence. However, the Bureau found in April 2024 that Mr. A had provided real estate B for the business use of company B within two years of repurchasing it, which did not comply with the provisions of Article 14-8 of the Income Tax Act. Therefore, the Bureau assessed an additional NT$1 million plus in taxes on Mr. A. Subsequently, in August of the same year, it was discovered that Mr. A had sold real estate B during the period of tax collection, indicating signs of concealing and transferring property to evade tax collection. The Bureau then applied to the court for a provisional injunction, which was granted. The case was then transferred to the respective branch of the Administrative Enforcement Agency for the application of a provisional injunction execution, and the branch successfully attached Mr. A’s deposit. Due to the freezing of his account, Mr. A contacted the Bureau immediately and paid the taxes in full.      The Bureau would like to remind taxpayers that upon receipt of the tax bill, they should pay the taxes due within the deadline and should not intentionally conceal or dispose of their assets, lest their assets be subject to provisional injunction, affecting their own rights and interests. Those who have any questions, please use the toll-free service number 0800-000321 for assistance, and the Bureau will have a dedicated staff member to offer its services. 〔Contact person: Ms. Wang, Head, Collection and Information Management Division ; Tel: (03) 3396789, ext. 1180 〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=bfc53efc8e0044bb9f48e9b0fc39e5c1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 01 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The information on the certificate of sales return, purchase return, or allowances on purchased merchandise shall be truthfully uploaded by the seller business entity within a specified time limit.]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, starting from January 1, 2025, business entities using electronic uniform invoices may issue, transfer, or obtain the certificate of sales return, purchase return, or allowances on purchased merchandise (hereinafter referred to as the “certificate of sales/purchase return or allowances”) via the Internet or other electronic tools when the seller business entity and the purchaser agree in the matter of sales return, purchase return, or allowances, and shall truthfully transmit the information for certification within a specified time limit to the MOF E-Invoice Platform website (hereinafter referred to as “Platform”) for record-keeping.      The NTBNA explained that, considering that business entities issuing electronic uniform invoices already have IT capabilities, the Ministry of Finance (MOF) amended and promulgated Article 20-1 of the “Regulations Governing the Use of Uniform Invoices” on December 12, 2024, which stipulates that in the event of sales return, swap, or allowance after the issuance of an electronic uniform invoice, the seller business entity should issue a certificate of sales/purchase return or allowances via the Internet or other electronic means and transmit it to the Platform for record-keeping. The seller business entity or the purchaser business entity may download and print the certificate of sales/purchase return or allowances in the prescribed format from the retention media file or the certification media file on the Platform, to serve as an accounting voucher and for declaring deductions of input tax.      The NTBNA further explains that if a business entity fails to comply with the regulations, except for minor cases of violation, said business entity may be punished with an administrative fine of no less than NT$1,500 and no more than NT$15,000 in accordance with Article 48-2 of the Value-Added and Non-Value-Added Business Tax Act. Failure to make corrections or to comply with the requirements within the specified time limit may result in successive fines for each violation. In the case that a business entity that has not complied with the regulations but has rectified the situation by transmitting the electronic uniform invoices within the prescribed time limit or with the correct information, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF; or if the business entities was notified for the first time by the tax authority to transmit the electronic uniform invoices within the prescribed time limit or with the correct information, and has done so, said business entity may be exempted from punishment of the provisions of Article 16-3 of the Standards for the Exemption of Penalties for Misconduct in Taxation Affairs. The MOF has also designated the guidance period from January 1, 2025, to June 30, 2025, during which business entities who issue certificates of sales/purchase return or allowances but fail to transmit the evidence truthfully within the prescribed time limit will be exempted from behavioral penalties. Business entities are reminded to comply with the regulations as soon as possible and adjust and revise their information systems and tax processing procedures to avoid being punished for overdue transmission of evidence after the guidance period expires.      The NTBNA would like to remind seller business entities that, after issuing an electronic uniform invoice, if there is any correction, cancellation, sales return or discount, they should transmit the information to the Platform for evidence within the time limit specified in the “Scope and deadlines for information that business entities shall transmit to the E-invoice Platform of the Ministry of Finance for storage and verification when issuing Electronic Uniform Invoices” to avoid affecting the accuracy of the business tax declaration of both the seller and the purchaser.      Relevant information can be found on the website of NTBNA [Focus/Electronic Uniform Invoices Information and Promotion Section]. For any inquiries, please call the toll-free service hotline at 0800-000321, the Bureau will provide dedicated services. 〔Contact person：Sales Tax Division Chief Zheng；Tel：（03）3396789 ext.1260〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=7f1315cb70e34ccea75706a4dc2dc301]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 01 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[National Taxation Bureau Reminds Stock Investors: Don’t Miss Out on Your Tax Refund!]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, MOF, stated that during the individual income tax filing period, there are often inquiries from taxpayers whose total annual income does not reach the taxable threshold and who also have no tax withheld at source. Many assume that since they neither owe taxes nor have taxes withheld, they do not need to file a tax return.      The Bureau explained that during the May income tax filing season, a taxpayer, Ms. Li, called to ask whether she needed to file a return, as her total income for 2024 was only NT$200,000, below the taxable threshold. Upon further inquiry, it was discovered that part of her income was from dividends. The Bureau would like to specifically remind the public that since 2018, individuals receiving dividends or surplus distributions from companies, cooperatives, or other legal entities – sourced from earnings of 1998 or later – can calculate a deductible tax credit equal to 8.5％ of the total household dividend and surplus amount. The maximum deductible per household is NT$80,000. If this credit exceeds the amount of tax owed, the difference may be refunded. The Bureau assisted Ms. Li in logging into the “Mobile Tax Filing for Individual Income Tax” website using her smartphone. After calculating, she discovered she was eligible for a refund of NT$8,500. Once she confirmed the information was correct, she chose the “Direct Deposit Refund” option, entered her bank account details, and successfully completed her mobile tax filing.      The Bureau reminds the public that even if their annual income does not reach the taxable threshold, those with dividend income should still check whether they are eligible for a tax refund. A tax return must be filed to claim a refund – don’t let your rights for a tax refund slip away! For those using the “Direct Deposit Refund” option, simply provide a bank or post office account number during filing or choose to reuse the account used for a successful tax payment or refund in the previous year. Once approved, the refund will be directly deposited into the designated account, which saves time and is both secure and convenient. For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided. 〔Contact person: Ms. Wang, Head, Collection and Information Management Division; Tel: （03）3396789, ext. 1180 〕  ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=c7fb0c26148c43a99d41d81d7bd14b3d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 21 May 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Mystery box toys currently popular, business entities should file taxes honestly for online sales]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, with the booming stay-at-home economy, popular dolls have triggered a collecting craze. The purchase of various healing peripheral products continues to increase and the prices have skyrocketed. Business entities are eager to maximize business opportunities by selling popular dolls. They sell various exclusive and limited-edition dolls which are purchased from abroad in physical stores or on online platforms. The NTBNA would like to remind profit-seeking online sellers who adopt online purchase and sales models to sell self-imported goods, and have been approved to use uniform invoices, to issue full taxable invoices to the purchasers, then report and pay business tax in accordance with regulations.      The NTBNA explained that it was recently discovered that a business entity approved of using uniform invoices within its jurisdiction has been selling Japanese animation peripheral products and dolls through e-commerce platforms since 2022. The business entity failed to issue uniform invoices and report business tax in accordance with regulations. The tax authority discovered that the business entity had under-reported sales of more than NT$7 million. In addition to the additional business tax of more than NT$350,000, the business entity was also charged a severe penalty of NT$170,000 in accordance with Subparagraph 3, Paragraph 1, Article 51 of the Value-Added and Non-Value-Added Business Tax Act and Article 44 of the Tax Collection Act.      The NTBNA would like to remind business entities to honestly issue uniform invoices when selling goods. In the case of failure to issue uniform invoices, where business entities voluntarily file a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which business entities have failed to issue uniform invoices, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF, the business entities may be remitted from the punishments of the provisions of Article 48-1 of the Tax Collection Act. If there are any tax-related questions, please make use of the "Online Transaction Taxation Zone" under the tax information section of the Ministry of Finance's tax portal (www.etax.nat.gov.tw) to obtain relevant information or call the toll-free service hotline 0800-000321 for consultation, the NTBNA will wholeheartedly provide consulting services.   〔Contact Person: Ms. Zheng Sales Tax Division；Tel：（03）3396789 ext. 1260 〕    ]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=acb6cec4b630449dbafd54d263990ebe]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 05 May 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-seeking enterprises with overdue tax payable may still apply for offsetting between profits and losses if conditions are minor.]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area（NTBNA）, M.O.F., stated that if a profit-seeking enterprise organized as a company seeks to apply for offsetting between profits and losses regulations under Article 39 of the Income Tax Act, it must keep a complete set of account books and evidential documents, use the Blue Returns, or the account books audited and attested by a certified public accountant. Additionally, it should file annual income tax return within the prescribed period. In a recent announcement, the Ministry of Finance issued an interpretive ruling relaxing the requirement that profit-seeking enterprises must file annual income tax returns within the prescribed period to apply for offsetting between profits and losses. If a profit-seeking enterprise files its income tax return late, it must pay the amount of tax due independently. However, if the taxpayer does not meet the requirements under Paragraph 1, Article 20 of the Tax Collection Act, which mandates the imposition of a delinquency charge, the case may be considered minor depending on the circumstances. In such cases, the taxpayer may still be eligible to apply for the offsetting of profits and losses.       The Bureau explained with an example: Company A has maintained a complete set of account books and supporting documents for 2023, reporting an annual income of NT$10 million, audited and certified by a certified public accountant. After deducting NT$5 million in losses from the previous 10 years, the taxable income is NT$5 million, and the tax payable is NT$1 million. Company A filed its settlement declaration on May 31, 2024, but the tax payable was not settled until June 3, 2024. According to Paragraph 1, Article 20 of the Tax Collection Act, a delinquency charge equal to 1% of the amount of said tax shall be charged for every 3 days of delay. Although Company A settled the tax payable late, it does not meet the criteria for delinquency charges. According to the new interpretive ruling issued by the Ministry of Finance, the offset of NT$5 million in profits and losses is still applicable.       The Bureau would like to remind profit-seeking enterprises that if they settle the tax payable more than 3 days after the prescribed deadline, they will not meet the 'timely filing' requirement and will not be eligible to apply for the offsetting of profits and losses. If you have any questions, please visit the NTBNA website to learn about the relevant laws, or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person: Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division； Tel：（03）3396789 ext. 1340〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=1f1efaee0632429a9aa9c7323cf9987a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 05 May 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Aliens Staying Over 183 Days Can File Taxes Online]]></title>
	<description><![CDATA[     The National Taxation Bureau of the Northern Area（NTBNA）, MOF, stated that aliens residing in Taiwan, even without household registration, will be recognized as “residents of the Republic of China” if they have stayed in Taiwan for at least 183 days within a taxable year. These individuals must file an individual income tax return in May of the following year for income sourced from Taiwan and compensation received from overseas employers for services rendered in Taiwan.      For the 2024 tax year, the tax filing period for aliens will begin on May 1, 2025, and the deadline for filing and payment is June 30, 2025. The Bureau would like to remind aliens to keep track of their stay duration and ensure timely tax filing to protect their legal rights.      The Bureau further explained that alien taxpayers can file their tax returns online through the Ministry of Finance’s e-Filing and Tax Payment Service website. The “Individual Income Tax Return for Aliens E-Filing System” is available in both Chinese and English, and taxpayers can log in using one of the following four methods to complete their filing online: 1. Aliens Citizen Digital Certificate 2. National Health Insurance Card + Registered Password 3. Approved Digital Certificate from the Ministry of Finance 4. “Taxpayer ID Number” + “Passport Number, ARC Number, or Entry Permit Number” In addition to paying taxes via designated financial institutions and major convenience stores (for tax amounts under NT$30,000), aliens can also pay using credit cards or financial chip cards through the online system. Tax refunds for alien taxpayers follow the same procedures as for nationals of the Republic of China. Refunds can be processed through general check issuance or transferred to the taxpayer’s, spouse’s, or dependent’s postal passbook savings account, postal giro account, or New Taiwan Dollar bank account in their financial institution, making the process more convenient and efficient.      The Bureau encourages alien taxpayers to utilize online tax filing to avoid long queues at the tax office, ensuring a safe, time-saving, and convenient experience. Taxpayers should complete their filings as early as possible to safeguard their rights. For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided. 〔Contact person: Ms. Hsu, Head, Collection and Information Management Division;Tel:（03）3396789 ext. 1170 〕]]></description>
	<link><![CDATA[https://www.ntbna.gov.tw/eng/singlehtml/4bc13384b8f048148b29d187d7b80788?cntId=2519faefc11f437895cf14f553814d52]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 05 May 2025 16:00:00 GMT</pubDate>

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