Taiwan reminds tax-exempt sellers to issue correct uniform invoices
Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, announced on 27 October 2026 that businesses selling goods or services exempt from business tax must issue tax-exempt uniform invoices unless they have applied
See More
Taiwan urges accurate reporting of tax-exempt securities gains, investment income
Taiwan’s Central Area National Taxation Bureau of the Ministry of Finance has said that profit-seeking enterprises whose primary business is investing in marketable securities must classify income from the sale of securities and investment income
See More
Taiwan issues land value tax payment reminder
Taiwan’s Taxation Administration announced on 22 October 2026 that taxpayers must pay the 2026 land value tax between 1 November and 30 November. Local tax collection authorities will send payment notices to taxpayers by post. Multiple payment
See More
Taiwan: Businesses may retain loss offset eligibility for minor late tax payments
Taiwan’s National Taxation Bureau of the Central Area, Ministry of Finance, has stated that businesses that filed their tax returns within the statutory deadline but paid the tax due late can still carry forward losses from the previous 10 years
See MoreTaiwan removes minimum tax threshold for estate, gift tax instalment payments
Taiwan has removed the minimum tax amount required to apply for payment by instalments under its Estate and Gift Tax Act, the Southern Area National Taxation Bureau of the Ministry of Finance said. The amendment to Article 30, Paragraph 2 of the
See MoreTaiwan reminds online content creators to review business tax obligations
Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, said the penalty-exemption period for content creators ended on 30 June 2026. The period applied to the guidance on taxation registration and the filing and
See More
Taiwan reminds businesses to declare overseas investment income
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance (MOF), has reminded profit-seeking enterprises to include overseas income from offshore financial investments in their taxable income. Under Paragraph 2, Article 3
See More
Taiwan clarifies deduction limits for overseas property losses
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance has clarified that individuals cannot carry forward losses from overseas property transactions to subsequent taxable years when calculating their basic income
See MoreTaiwan allows tax-free release and import of electric vehicles under new procedure
Taiwan’s Ministry of Finance (MoF) amended Articles 54-1, 54-2 and 59-1 of the Regulations Governing the Collection of Commodity Tax on 18 August 2026. According to the Southern Region National Taxation Bureau, Ministry of Finance, the amendments
See More
Taiwan exempts virtual asset sales from business tax
Taiwan’s Southern Region National Taxation Bureau clarified, on 14 October 2026, that business entities selling virtual assets, including Bitcoin and Ether, and stablecoins are exempt from business tax. The exemption applies to assets defined
See More
Taiwan limits deductions for overseas property losses
Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, has clarified that losses from overseas property transactions may be deducted only against income from overseas property transactions in the same taxable year under the
See MoreTaiwan: Tax Bureau clarifies penalty exemption rules for supplemental uniform invoices
Taiwan’s National Taxation Bureau of the Southern Area, under the Ministry of Finance has clarified, on 8 October 2026, that business entities which issue supplemental uniform invoices but fail to file supplementary tax declarations and make
See MoreTaiwan clarifies bad debt loss treatment for court-approved settlements
Taiwan's National Taxation Bureau of Taipei, under the Ministry of Finance, has clarified that an enterprise may report a bad debt loss in the year a court approves a settlement with a debtor who is unable to repay, not in the year the mediation is
See More
Taiwan urges enterprises to submit audited CFC statements on time
Taiwan's National Taxation Bureau of the Central Area, under the Ministry of Finance, has reminded profit-seeking enterprises that have been granted an extension to submit financial statements of their controlled foreign company (CFC), audited and
See MoreTaiwan: MoF issues business tax ruling on virtual assets
Taiwan’s Ministry of Finance (MoF) issued an interpretation ruling on 3 September 2026 clarifying that businesses selling virtual assets and stablecoins defined under the Virtual Asset Service Act are not subject to business tax. The
See MoreTaiwan clarifies how heirs should declare mortgage-secured claims in estate tax returns
Taiwan's National Taxation Bureau of the Central Area, under the Ministry of Finance, has stated that where a decedent left a claim secured by a mortgage, the heirs should include the actual outstanding amount of that claim in the estate tax return,
See MoreTaiwan: Tax Bureau warns against free company use of private property
Taiwan’s National Taxation Bureau of the Northern Area, Ministry of Finance, announced on 30 September 2026 that individuals who provided houses they owned to companies for business use without charging rent were still required to calculate and
See MoreTaiwan announces 2026 estate tax exemption, deductions
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, had announced the applicable estate tax exemption amount and deductions for cases where the date of death occurred on or after 1 January 2026. An exemption of
See More