Taiwan: 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 that business entities which issue supplemental uniform invoices but fail to file supplementary tax declarations and make supplementary payment are
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
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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
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Taiwan: 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
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Taiwan 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 MoreTaiwan: Tax Bureau clarifies dividend income filing, refunds
Taiwan's Ministry of Finance has issued a notice on 24 September 2026, clarifying the possibility of tax refunds for individuals claiming the tax credit for dividend income. Since the 2018 tax year, individuals receiving dividends or surpluses
See MoreTaiwan clarifies income tax treatment of reduced commodity tax refunds
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, stated that refunds of reduced commodity tax obtained by profit-seeking enterprises under Article 11-1, Article 12-5 or Article 12-6 of the Commodity Tax Act should be treated as a
See MoreTaiwan clarifies gift tax filing for share transfers
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance, had stated that individuals who gifted shares to another person were not required to pay Securities Transaction Tax, as the transfer was not considered a sale or purchase of
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Taiwan clarifies tax treatment of reduced commodity tax refunds
Taiwan’s National Taxation Bureau of Taipei, Ministry of Finance, has clarified the tax treatment of reduced commodity tax refunds received by profit-seeking enterprises under the Commodity Tax Act. Where goods purchased by a profit-seeking
See MoreTaiwan reminds businesses on travel expense evidence requirements
Taiwan’s Southern Area National Taxation Bureau had reminded businesses on 16 September 2026, that travel expenses claimed for tax purposes must be supported by evidence showing that the trips were related to business operations. Under Article
See MoreTaiwan grants business tax relief for long-term care transportation services
Taiwan's Southern District National Taxation Bureau of the Ministry of Finance has said that small passenger car rental companies and passenger transport operators providing transportation services for long-term care beneficiaries are exempt from
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Taiwan: National Taxation Bureau of Central Area announces provisional income tax filing window
Taiwan's National Taxation Bureau of the Central Area, Ministry of Finance, has said profit-seeking enterprises organised as companies with a permanent establishment in Taiwan are required to pay provisional income tax and file their provisional
See MoreTaiwan clarifies real estate loss offset rules for enterprises
Taiwan’s Ministry of Finance issued a notice on 28 August 2026 clarifying the treatment of real estate transaction losses for profit-seeking enterprises selling properties subject to different tax rates during the same year. Under Articles 4-4
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Taiwan clarifies anti-dumping rules for imports
Taiwan’s Customs Administration, Ministry of Finance, stated on 8 September 2026 that more than TWD 676 million in anti-dumping duties had been collected by the end of June 2026, as anti-dumping measures continue to apply to 12 products. The
See MoreTaiwan warns on securities tax for unlisted shares
Taiwan’s Kaohsiung National Taxation Bureau has reminded investors that securities transaction tax may apply to the sale of shares in unlisted companies, depending on how the shares were issued. Under the Securities Transaction Tax Act, shares
See MoreTaiwan reminds businesses of cross-border e-service tax duties
Taiwan’s Yuanlin Office of the National Taxation Bureau of the Central Area, Ministry of Finance, has reminded domestic business entities and individuals purchasing cross-border electronic services from foreign suppliers, including Google,
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