Relentless Pursuit of Tax Arrears! Where a Taxpayer’s Failure to Exercise the Right to Partition an Inherited Estate Obstructs Enforcement, the National Taxation Bureau May, by Law, Exercise Subrogation to Petition the Court for a Ruling on Partition.

Starting from 2026, an annual exemption of $2,440,000 may be deducted from total amount of gift for each donor

The zero-tax-rate applies to the sale of goods or services to foreign diplomatic missions in the R.O.C. and their personnel; the amount collected shall be exclusive of business tax.

When reporting deductions for losses from the preceding ten years, it should be noted that investment income in the loss year must first be applied to offset such losses.

For itemized deductions of medical and maternity expenses in Individual Income Tax, the portion covered by insurance payments should be subtracted by the taxpayer when filing.