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.

Change in Calculation Method for the Collection Period in Cases with Deferred Execution During Administrative Remedies

Profit-Seeking Enterprises Should Pay Attention to Calculation of Adjustment Items When Reporting CFC Profits.

Taxpayers in Arrears May Use Third-Party Property as Collateral to Request the Lifting of Tax Safeguarding Measures