Czech Republic: Senate approves DTA with Taiwan

Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C.

Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that the balance of output tax minus input tax for the current period constitutes the business’s payable or refundable tax amount. Therefore, regardless of whether there

Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance clarified that taxpayers who have obtained income sourced from Mainland China are required to declare and pay income tax together with their individual consolidated income tax

Taiwan's  Dongshi Office, National Taxation Bureau of the Central Area, Ministry of  Finance, clarified that foreign nationals filing individual income tax returns in Taiwan are subject to different filing rules depending on their tax residency

Taiwan's  Dongshan Office, National Taxation Bureau of the Central Area, Ministry of Finance, states that according to the Ministry of Finance's announcement No. 11404664830 issued on 19 November 2025, for the fiscal year 2026, Profit-seeking

Taiwan’s Ministry of Finance’s Southern Area National Taxation Bureau has reminded enterprises that maintain accounts in foreign currencies that, when filing business income tax returns, all foreign currency amounts in financial statements must