Taiwan: Northern Region National Taxation Bureau extends 2024 individual income tax deadline
Taiwan’s Northern Region National Taxation Bureau of the Ministry of Finance announced, on 21 January 2026, that the tax payment and assessment notices for the 2024 individual income tax assessment have been sent out. The payment period runs
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US, Taiwan reach major trade deal on semiconductors and key Taiwanese exports
The US and Taiwan have finalised a significant trade agreement that will reduce tariffs on many Taiwanese exports, boost US technology investment, and strengthen ties between Washington and Taipei amid rising tensions with China. Under the deal,
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Taiwan: MoF extends 2025 income certificate filing deadline
Taiwan’s Ministry of Finance (MoF) has announced an extension to the filing deadline for 2025 income-related certificates, after the original end date fell on a weekend. The filing period for 2025 income withholding and non-withholding
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US: Trump imposes 25% tariff on AI chips imports
US President Donald Trump has announced a new 25% tariff on selected high-performance artificial intelligence chips, including Nvidia’s H200 processor and AMD’s MI325X, under a national security proclamation issued by the White House on 14
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Taiwan: MoF extends 2025 income withholding certificates filing deadline
Taiwan’s Ministry of Finance (MoF) has extended the deadline for filing 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates to 2 February 2026, after
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Taiwan: Taipei Customs to grant goods tax exemption on imported sugar-free beverages with documentation from January 2016
Taiwan’s tax authority, Taipei Customs, announced on 7 January 2026 that the Commodity Tax Act has been amended and passed, exempting sugar-free beverages from commodity tax, effective 1 January 2026. To facilitate compliance by both tax
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Taiwan: Northern District National Taxation Bureau expands mobile payment tax benefits until 2028
Taiwan’s Northern District National Taxation Bureau has announced on 5 January 2025 that the 1% business tax incentive for small-scale businesses using mobile payments or multimedia information service machines (KIOSKs) will be extended until 31
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Taiwan: MOF revises penalty rules to ease CRS compliance for financial institutions
Taiwan's Ministry of Finance (MOF) announced, on 24 December 2025, amendments to Article 2-1 and Article 2-2 of the Standards for the Exemption of Penalties for Misconduct in Taxation Affairs, along with updates to the Reference Table for Fines and
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Taiwan: Profit-Seeking enterprises must submit tax return attachments by deadline
Taiwan's Ministry of Finance (MOF) has reminded profit-seeking enterprises with a special fiscal year to submit all required attachments when filing profit-seeking enterprise income tax returns, except for those exempt under relevant
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Taiwan: MoF extends electric vehicle tax exemption until 2030
Taiwan’s Ministry of Finance (MoF) states that in order to enhance the willingness of consumers to purchase completely electric-operated automobiles or motorcycles , the Legislative Yuan passed on its third reading the draft of the amendment to
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Taiwan: Taipei Tax Bureau clarifies certain share, capital contribution transactions to be taxed as real estate deals
Taiwan’s The Taipei National Taxation Bureau of the Ministry of Finance stated that, in order to prevent individuals and profit-making enterprises from effectively transferring the real estate and land within China of the invested profit-making
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Taiwan: Tax Authority updates rules for real estate sales by for-profit enterprises
Taiwan’s Central Area National Taxation Bureau of the Ministry of Finance has reminded for-profit enterprises that, from 1 July 2021, sales of real estate purchased after 1 January 2016 are subject to the Integrated Housing and Land Tax
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Taiwan: Keelung Customs warns importers to declare genuine value, invoices submission
The Keelung Customs Office has urged importers to honestly declare the transaction prices of imported goods and provide authentic invoices to avoid penalties. The warning follows several recent cases in which importers were found to have
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Taiwan: MoF clarifies profit-seeking enterprises tax return attachments
Taiwan’s Ministry of Finance, in a notice on 23 December 2025, explained that profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return
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Taiwan: Tax Bureau orders business operators to include tax in pricing, warns against extra charges
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance stated that when business operators sell goods or services, the pricing of taxable items must include business tax. In addition, uniform invoices must be issued in
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Taiwan: Tax Bureau clarifies R&D investment tax credit rules
Taiwan’s Northern Taiwan National Taxation Bureau of the Ministry of Finance has stated that research and development (R&D) expenditures eligible for investment tax credits must be traceable, while routine testing costs are excluded from the
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Taiwan clarifies CFC financial statement deadline applications
The Northern Taiwan National Taxation Bureau of the Ministry of Finance stated that, in line with international anti-tax avoidance trends and to maintain tax fairness, Taiwan’s Controlled Foreign Corporation (CFC) regime has been implemented
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Taiwan: MoF clarifies offshore e-services tax registration threshold
Taiwan’s Ministry of Finance (MoF) released guidance explaining how the higher registration threshold, introduced in April 2025, applies to offshore electronic service providers on 16 December 2025. On 7 April 2025, the Ministry of Finance
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