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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.
The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that, pursuant to Articl... 2025-08-11Profit-seeking enterprises that omit filing income from exercising right of disgorgement shall be punished.
National Taxation Bureau of the Northern Area, Ministry of Finance stated that, according to th... 2025-07-10Taxpayers Who Meet the Definition of Resident Shall Be Required to File the Consolidated Income Tax Return
National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordanc... 2025-06-16For 2024, there is a NT$210,000 basic living expense per person
The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, for main... 2025-06-05Ministry of Finance Promotes Rental Expense Special Deduction to Ease Tax Burden for Renters
The National Taxation Bureau of the Northern Area （NTBNA）, MOF, indicated that, to further impl... 2025-06-05
