Taiwan revises customs consultation rules to protect taxpayer rights
Regfollower Desk Taiwan’s Customs Administration, Ministry of Finance, announced that it revised and promulgated the Operation Directions for the Consultation of Customs Cases (the “Directions”) on 15 July 2025. The update aims to protect
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Taiwan announces second installment deadline for 2025 business vehicle license tax
Regfollower Desk The Taxation Administration of Taiwan’s Ministry of Finance announced today, 29 October 2025, that the second installment of the 2025 business vehicle license tax began on 1 October 2025, with the payment deadline set for 31
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Taiwan: Tax Administration extends 2025 land value tax deadline
Regfollower Desk The Taiwan’s Taxation Administration has announced yesterday, 28 October 2025, that the statutory payment period for the 2025 land value tax deadline has been extended, from 1 – 30 November 2025, to 1 December due to the last
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Taiwan: NRNTB mandates e-invoicing requirements for sales returns, purchase returns, discounts
Taiwan businesses must issue and upload electronic credit notes for returns or discounts to comply with tax rules. Regfollower Desk The National Taxation Bureau of the Northern Area (NRNTB) in Taiwan, a regional branch of the Ministry of
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Taiwan: Taichung Customs warns public on import compliance, seizes Illegal Christmas plant decorations
Taichung Customs in Taiwan seized banned Christmas decorative plants in express shipments and warned the public about import rules. Taichung Customs, part of the Customs Administration, Ministry of Finance in Taiwan stated that with Christmas
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Taiwan clarifies calculation of deductible foreign tax credits
Ministry of Finance clarified how businesses could calculate deductible foreign tax credits on income earned at home and abroad. Taiwan’s Ministry of Finance released guidance on 14 October 2025 on properly calculating deductible foreign tax
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Taiwan reminds foreigner taxpayers to file property returns within 30 days
The Ministry of Finance reminded foreign nationals to file property tax returns within 30 days of transfer completion. The National Taxation Bureau of Taipei, Ministry of Finance states that any individual, whether a Taiwanese or foreign
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Taiwan: National Taxation Bureau urges biotech, pharma firms to note deadline for shareholder investment tax credit
Under the Act for the Development of Biotech and Pharmaceutical Industry, profit-seeking enterprises that invest in qualifying companies may claim a tax reduction, but applications for the required certificate must be submitted no later than 31
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Taiwan: Taxation Administration announces statutory payment period for commercial vehicle license tax for second half of 2025
The Taxation Administration stated that the tax payment notice will be sent to taxpayers by mail by the tax collection authorities under their local governments. Taiwan’s Taxation Administration has announced that the statutory payment period
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Taiwan: MOF issues guidance on R&D investment tax credits eligibility
Companies are encouraged to actively engage in R&D, and the principle should be the establishment of in-house R&D capacity. However, certain outsourced R&D expenses, if necessary and compliant with the regulations, may also qualify for
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Taiwan excludes unrealised foreign exchange gains from corporate tax
Unrealised foreign exchange gains and losses are excluded from Taiwan’s corporate income tax Taiwan’s Ministry of Finance announced on 12 September 2025 that unrealised foreign exchange gains and losses should not be included in the annual
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Taiwan: MoF revises annual sales threshold for offshore e-service tax registration
Taiwan’s Ministry of Finance has set a new TWD 600,000 annual sales threshold for offshore electronic service providers to register for tax. Taiwan’s Ministry of Finance has announced guidance on the yearly sales threshold required for
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Taiwan extends deadline for foreign tax treaty applications
Taiwan’s Ministry of Finance clarifies that foreign taxpayers can now apply for income tax treaty benefits up to ten years from tax payment, subject to treaty-specific rules. Taiwan’s Ministry of Finance has released a statement providing
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Taiwan: Taxpayers may provide a third party’s property as guarantee for applying for writing off the registration of disposal prohibition
Taiwan’s tax authorities allow taxpayers to provide third-party assets as collateral to remove a property disposal prohibition. The National Taxation Bureau of Taipei, Ministry of Finance, states that taxpayers who are prohibited from disposing
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Taiwan: MoF clarifies how to handle remaining labour retirement fund balances
The Ministry of Finance says leftover Labour Retirement Reserve funds must be reported as income when settled. Taiwan’s Ministry of Finance (MoF) has stated on 18 August 2025 that when a company is dissolved or has no employees eligible for
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Taiwan, Singapore negotiate to update tax treaty
Taiwan and Singapore first signed an income tax treaty in 1981. Taiwan’s Ministry of Foreign Affairs has announced, on 19 August 2025, that negotiations to update the 1981 tax treaty with Singapore are ongoing. Although specific updates
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Taiwan issues September 2025 enterprise tax filing notice
Taiwan’s Ministry of Finance has set 1–30 September 2025 as the filing period for provisional enterprise income tax returns. Taiwan’s Ministry of Finance has announced, on 12 August 2025, the provisional filing requirement for enterprise
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Taiwan: MoF clarifies recovery of retained earnings tax break for assets disposed of within three years
Taiwan's finance ministry announced that tax incentives on retained earnings invested in qualifying assets will be revoked with interest if the assets are transferred, repurposed, or sold within three years. Taiwan’s Ministry of Finance (MOF)
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