Taiwan’s Ministry of Finance has outlined documentation requirements for 2024 controlled transactions, allowing certain enterprises to submit alternative evidence instead of a full transfer pricing report. Taiwan’s Ministry of Finance has

Taiwan’s Ministry of Finance released new guidance clarifying the tax implications of scholarship-related expenses on 19 May 2025. A foreign company inquired by phone with the National Taxation Bureau about whether they could claim expenses for

In response to the impact of the US “Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung states that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return

Taiwan’s Ministry of Finance (MOF) announced that profit-seeking businesses with minor outstanding tax payments may still request to offset profits and losses. This clarification was made by the Ministry on 6 May 2025. The National Taxation

Taiwan’s Ministry of Finance announced that foreign nationals who stay in the country for at least 183 days within a taxable year are considered residents of Taiwan for tax purposes, even without household registration, and are eligible to file

Taiwan's deadline for filing and paying the 2024 annual tax return has been extended from 31 May to 30 June 2025. The deadline to apply to the competent central authority for various investment tax credits have also been extended until 30 June