Taiwan: Ministry of Finance introduces electronic filing for non-resident taxpayers

Taiwan's Ministry of Finance, in a notice on 4 August 2026, has reminded enterprises that elect to defer the recognition of unrealized gains and losses from fair value through profit or loss (FVPL) financial instruments held by their Controlled

Taiwan's National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that electronic invoice allowance notes must be transmitted to the Ministry of Finance (MOF) E-Invoice Platform within the statutory deadlines, following the end

Taiwan's Ministry of Finance has issued a notice on 20 July 2026  reminding foreign taxpayers of their obligation to file a separate income tax return for qualifying house and land transactions, rather than including such income in gross

Taiwan's National Taxation Bureau of Kaohsiung has reminded foreign taxpayers to review unclaimed tax treaty benefits following amendments to the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to

Taiwan’s Central Area National Taxation Bureau of the Ministry of Finance stated that, under the House and Land Integrated Income Tax 2.0 regime, effective from 1 July 2021, a profit-seeking enterprise that disposes of shares or equity interests

Taiwan’s National Taxation Bureau of the Northern Area (NTBNA) has reiterated, on 28 July 2026, the key exemption criteria under the country’s Controlled Foreign Company (CFC) regime, urging businesses to ensure compliance with the rules when