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1
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The seller should issue electronic invoices and upload the allowance notes as required, following return or allowance agreement by both parties.
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2026-07-28
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2
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Conditions for Profit-Seeking Enterprises to Apply for the Substantial Operating Activities Exemption under the CFC rules.
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2026-07-28
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3
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Safeguarding Migrant Workers’ Rights and Financial Security: Important Notice on Tax Filing and Refunds Prior to Departure
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2026-07-28
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4
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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.
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2026-06-15
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5
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Starting from 2026, an annual exemption of $2,440,000 may be deducted from total amount of gift for each donor
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2026-06-15
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6
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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.
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2026-06-15
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7
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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.
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2026-05-28
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8
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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.
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2026-05-28
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9
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Change in Calculation Method for the Collection Period in Cases with Deferred Execution During Administrative Remedies
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2026-05-28
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10
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Profit-Seeking Enterprises Should Pay Attention to Calculation of Adjustment Items When Reporting CFC Profits.
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2026-05-04
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