|
1
|
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.
|
2026-06-15
|
|
2
|
Starting from 2026, an annual exemption of $2,440,000 may be deducted from total amount of gift for each donor
|
2026-06-15
|
|
3
|
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.
|
2026-06-15
|
|
4
|
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.
|
2026-05-28
|
|
5
|
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.
|
2026-05-28
|
|
6
|
Change in Calculation Method for the Collection Period in Cases with Deferred Execution During Administrative Remedies
|
2026-05-28
|
|
7
|
Profit-Seeking Enterprises Should Pay Attention to Calculation of Adjustment Items When Reporting CFC Profits.
|
2026-05-04
|
|
8
|
Taxpayers in Arrears May Use Third-Party Property as Collateral to Request the Lifting of Tax Safeguarding Measures
|
2026-05-04
|
|
9
|
Interest Income from Private Loans Must Be Declared by the Individual for Individual Income Tax Return Filing
|
2026-05-04
|
|
10
|
Withholding regulations regarding companies distributing dividends to non-residents
|
2026-03-06
|
