The seller should issue electronic invoices and upload the allowance notes as required, following return or allowance agreement by both parties.

Conditions for Profit-Seeking Enterprises to Apply for the Substantial Operating Activities Exemption under the CFC rules.

Safeguarding Migrant Workers’ Rights and Financial Security: Important Notice on Tax Filing and Refunds Prior to Departure

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