The Ministry of Finance released a tax ruling regarding the new method of calculating income source from Taiwan originating from foreign companies that import, store, manufacture and deliver goods to domestic and foreign customers. According to the ruling, the rate of profit tax and the rate of contribution (“simplified method of calculation”) may be accepted by foreign companies carrying out those activities and not limited to free trade areas or related areas.
Related Posts
Taiwan: MoF urges taxpayers to complete 2025 income tax return filings before deadline
Taiwan's Ministry of Finance (MoF) has announced the upcoming income tax return deadline for the year 2025. As of 24 May 2026, 5,076,273 individual income tax returns have been filed, accounting for 72.7% of the total individual income tax
Read MoreTaiwan: Businesses reminded to apply for CFC financial statement filing extensions
The Kaohsiung National Taxation Bureau of the Ministry of Finance announced on 25 May 2026 that, for any reason, those who are unable to submit their CFC financial statements within the prescribed period may apply to their local tax authority for an
Read MoreTaiwan: Tax bureau reminds firms of CFC financial statement filing deadline
Taiwan’s Northern Taiwan National Taxation Bureau of the Ministry of Finance announced that the filing period for the 2025 profit-seeking enterprise income tax return is from May 1 to May 31, 2026 (extended to June 1 if the deadline falls on a
Read MoreTaiwan clarifies CFC document extension rules for corporate tax filings
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance clarified that profit-seeking enterprises required to report income from Controlled Foreign Corporations (CFCs) must disclose relevant information and attach supporting
Read MoreTaiwan: Tax Bureau clarifies residence day rules for foreign taxpayers
Taiwan’s Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the
Read MoreTaiwan: Tax bureau sets deadlines for R&D, innovation investment tax credits
Taiwan’s Southern Area National Taxation Bureau of the Ministry of Finance, stated that in order to encourage companies to invest resources in R&D, transformation, and innovation activities, and to accelerate intelligentisation,
Read More