Taiwan: Tax relief available for small businesses affected by natural disaster
The Central Region National Taxation Bureau of the Ministry of Finance (Taiwan) has announced that small-scale business owners whose operations are interrupted due to heavy rain or other natural disasters may apply for tax relief for disaster losses
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Taiwan signs income tax treaty with Tuvalu
Taiwan’s Ministry of Finance confirmed that an income tax treaty with Tuvalu was signed on 4 March 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The 29-article treaty provides for reduced
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Taiwan reminds businesses to submit tax returns for cancellation period
Taiwan has reminded businesses that cancelling tax registration does not end all tax obligations, and that a business tax return must still be filed for the cancellation period within the statutory deadline to avoid penalties. The Kaohsiung
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Taiwan: Taipei Tax Bureau opens applications for 114th income tax filing support
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance, has opened applications for supporting measures related to the 114th annual individual income tax return filing, scheduled for May 2026 (year 115). Taxpayers can submit requests
See MoreTaiwan reminds taxpayers to report auctioned property
Taiwan’s Southern District National Taxation Bureau of the Ministry of Finance has clarified that individuals whose real estate is auctioned by the court are required to report the transaction for consolidated housing and land tax, even if no
See MoreTaiwan extends mobile payment tax incentives for assessed businesses through 2028
Taiwan’s Ministry of Finance has amended and reissued its “Operational Guidelines for Tax Incentives Applicable to Assessed Taxpayers Using Mobile Payments and Multimedia Information Service Machines (KIOSKs)” as part of ongoing efforts to
See MoreTaiwan warns online sellers to issue invoices, pay business tax
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance stated that businesses required to use uniform invoices must issue them in accordance with regulations when operating multiple member accounts or online stores on
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Taiwan: Online sellers must register once sales hit tax threshold
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that, in accordance with the Ministry of Finance Order Tai-Cai-Shui No. 10904512340 dated 31 January 2020, individuals who sell goods or services online
See MoreTaiwan: Tax Bureau applies seizures, detention for asset concealment
Taiwan’s National Taxation Bureau of the Northern Area, Ministry of Finance has reinforced that taxpayers who evade tax enforcement by concealing or transferring assets may face provisional seizures and detention under the law. This
See MoreTaiwan: Heirs exempt from business tax on inherited assets
Taiwan’s Kaohsiung National Taxation Bureau of the Ministry of Finance has clarified that heirs who continue a deceased family member’s sole proprietorship are not required to invoice or report inherited inventory and fixed assets for business
See MoreTaiwan reminds professionals to keep proper books to qualify for tax deductions, loss offsets
Taiwan's Central District National Taxation Bureau of the Ministry of Finance has reminded professionals, including doctors, lawyers, and accountants, that they are legally required to maintain accounting books and preserve supporting
See MoreTaiwan highlights common errors in corporate income tax filings
The Northern District National Taxation Bureau of the Ministry of Finance issued guidance yesterday, 24 February 2026, ahead of the filing period for the 2025 Profit-Seeking Enterprise Income Tax Return and the 2024 Undistributed Earnings Return,
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US, Taiwan sign reciprocal trade agreement
The Office of the US Trade Representative (USTR)Â announced, on 12 February 2026, that the Trump administration finalised a reciprocal trade agreement with Taiwan. The Trump Administration also released a fact sheet on the agreement. The
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New tax treaty between Singapore, Taiwan enters into force
The tax treaty between Singapore and Taiwan for the elimination of double taxation with respect to income taxes and the prevention of tax evasion and avoidance was signed on 31 December 2025 and entered into force on 13 February 2026. It was
See MoreTaiwan: Tax bureau clarifies input tax credit rules for mixed business operations
Taiwan’s Northern Region National Taxation Bureau announced on 13 February 2025 that businesses selling both taxable and tax-exempt goods must follow specific regulations when claiming input tax credits on fixed assets like factory buildings and
See MoreTaiwan: Tax bureau clarifies contract penalties taxation, late interest exemption
The Central Taiwan National Taxation Bureau has clarified, on 13 February 2026, that breach of contract penalties and late payment interest receive different tax treatments. Penalties collected for contract breaches are subject to business tax
See MoreTaiwan: Tax bureau clarifies sole proprietors on invoice rules during change of responsible personÂ
The Northern Taiwan National Taxation Bureau of the Ministry of Finance has clarified on 13 February 2026 that sole proprietorships that change in the responsible person may trigger business tax obligations if inventory and fixed assets are
See MoreTaiwan: Taipei Tax Bureau urges compliance with branch reporting rules
Taiwan’s National Taxation Bureau of the Ministry of Finance has reiterated that business entities approved to pay business tax on a consolidated basis through their head office must ensure that their branch offices continue to fulfill reporting
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