2019 年 1 月 31 日

Interpretation on relevant provisions concerning income taxes on the trading of houses and lands by individuals to whom such houses and lands are given by their spouses who have inherited such houses and lands (Taiwan)

2018.10.31 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10704604570 Circular of October 31, 2018 (hereinafter, the “Circular”) to interpret relevant requirements for income taxes on the trading of houses and lands by individuals to whom such houses and lands […]
2019 年 1 月 31 日

The Tax Collection Law is amended to announce the name of a person who evades taxes while enjoying tax incentives (Taiwan)

2018.11.20 Yi-Shan Cheng The Legislative Yuan adopted the amendments to the Tax Collection Law (hereinafter, the “Law”) during the 9th Meeting of the 6th Session of the 9th Term on November 20, 2018.  The Amendments are highlighted below: First, the […]
2018 年 11 月 30 日

The MOST formulated the Operating Guidelines for the Application to Defer Income Taxes on the Distribution of Shares to Authors in Taiwan by Academic or Research Institutions in Taiwan (Taiwan)

2018.9.21 Yi-Shan Cheng For an academic or research institution which assigns or licenses its intellectual property rights developed on its own and owned by it pursuant to Article 6, Paragraph 1 of the Fundamental Science and Technology Law to a […]
2018 年 11 月 30 日

Interpretation of the requirements for imposing business taxes on the exchange commissions forwarded by an overseas acquirer to a domestic credit card issuer and on the exchange commissions received from domestic merchants and forwarded by a domestic acquirer to an overseas credit card issuer (Taiwan)

2018.10.3 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10704603930 Circular of October 3, 2018 (hereinafter, the “Circular”) to interpret relevant requirements for filing and paying business taxes on the exchange commissions received from overseas merchants and forwarded by an […]
2018 年 9 月 30 日

A mobile device start-up using a home address for business taxation registration may be taxed based on the tax rate for residences or for self-use residential lands (Taiwan)

2018.7.23 Yi-Shan Cheng The Ministry of Finance issued the Tai-Cai-Shui-10704004880 Circular of July 23, 2018 (hereinafter, the “Circular”), holding that if a profit-seeking enterprise uses the property owned by its representative or the spouse or any direct relative of the […]
2018 年 9 月 30 日

Taxes on assets of a public enterprise set up pursuant to the Company Law may be exempt if they are designated and registered as cultural heritage (Taiwan)

2018.7.25 Tiffany Hsiao The Ministry of Culture issued the Wen-Shou-Zi-Ju-Zong-10730081351 Circular of July 25, 2018 (hereinafter, the “Circular”) to communicate that if a public enterprise is set up pursuant to the Company Law, Article 99 of the Cultural Heritage Preservation […]
2018 年 9 月 30 日

In case of application to reduce or refund commodity taxes on new vehicles after consolidation of companies, the period in which used vehicles were registered under the name of the dissolved company should be included for calculation (Taiwan)

2018.7.17 Fang-Wei Lin The Ministry of Finance issued the Tai-Cai-Shui-10700548670 Circular of July 17, 2018 to communicate that in case of consolidation of companies pursuant to Business Mergers and Acquisitions Act, the surviving or newly established company, purchasing new small […]
2018 年 8 月 31 日

For an enclosed building which controls air pollution and which is newly constructed pursuant to applicable requirements, if such building is conveyor equipment, the housing tax may be exempt (Taiwan)

2018.6.21 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10700554630 Circular of June 21, 2018 (hereinafter, the “Circular”) to point out that if an enclosed building which is newly constructed pursuant to applicable requirements is regarded as an air pollution […]
2018 年 8 月 31 日

Donations to administrative institutions by individuals or profit-seeking enterprises may be included, without any limitation on the amount, as donations for itemized deduction from their consolidated personal income taxes of such individuals or as annual expenses or losses of the profit-seeking enterprises for the year (Taiwan)

2018.6.20 Ariel Lin The Ministry of Finance issued the Tai-Cai-Shui-10700556910 Circular of June 20, 2018 (hereinafter, the “Circular”), pointing out that donations of individuals or profit-seeking individuals to central or local administrative institutions set up pursuant to the Administrative Institution […]
2018 年 7 月 31 日

If a business operator sells bonded goods to overseas customers and obtain foreign exchange income during their storage in a bonded warehouse, a zero tax rate may apply to the business taxes (Taiwan)

2018.5.23 Fang-Wei Lin The Ministry of Finance rendered the Tai-Cai-Shui-10704514390 Circular of May 23, 2018 (hereinafter, the “Circular”) to communicate that under Article 7 of the Value-added and Non-value-added Business Tax Law, if a business operator (including operators in taxed […]
2018 年 7 月 31 日

The Statute for Industrial Innovation was amended so that employee stock remuneration can be taxed at a lower rate (Taiwan)

2018.5.29 Tiffany Hsiao The Legislative Yuan adopted the amendments to Article 19-1 and Article 72 of the Statute for Industrial Innovation (hereinafter, the “Statute”) during the 14th Meeting of the 5th Session of the 9th Term on May 29, 2018.  […]
2018 年 7 月 31 日

The membership shares of a credit cooperative do not meet the criteria for free circulation because they cannot be transferred freely; since this is not compatible with the nature of securities transactions, the Securities and Exchange Law and the Statute for Securities Transaction Taxes certainly do not apply (Taiwan)

2018.3.29 Yi-Shan Cheng The Supreme Administrative Court rendered the 107-Pan-170 Decision of March 29, 2018 (hereinafter, the “Decision”), holding that the membership shares of a credit cooperative do not meet the criteria for free circulation because they cannot be transferred […]
2018 年 6 月 30 日

The Statute for Securities Transaction Taxes is amended to extend the tax reduction measures to the end of 2021 (Taiwan)

2018.4.27 Tiffany Hsiao The President promulgated Article 2-2 of the Statute for Securities Transaction Taxes (hereinafter, the “Statute”) as amended via the President-Hua-Zhong-One-Yi-10700047611 Directive of April 27, 2018 to extend the tax reduction measures to the end of 2021.  Pursuant […]
2018 年 5 月 31 日

Interpretation concerning the requirement for calculating the amount of supplemental tax and the penal basis for excessive distribution of the tax deductible amount by a profit-seeking enterprise (Taiwan)

2018.3.28 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10604687570 Directive of March 28, 2018 (hereinafter, the “Directive”) to interpret the requirement for calculating the amount of supplemental tax and the penal basis for excessive distribution of the tax deductible […]
2018 年 5 月 31 日

For those who continuously and independently engage in specific economic activities for profit-seeking purposes, consolidated income taxes shall still be levied on their income from profit-seeking activities even though they do not have a business license number since they do not apply for business registration (Taiwan)

2017.12.21 Yi-Shan Cheng The Supreme Administrative Court rendered the 106-Pan-725 Decision of December 21, 2017 (hereinafter, the “Decision”), holding that for those who continuously and independently engage in specific economic activities for profit-seeking purposes, consolidated income taxes shall still be […]
2018 年 4 月 26 日

If a profit-seekingenterprise sells or falsely issues invoices to others as proof of purchase and fails to presentdocumentary evidence that substantiates the amount of income, a tax agency that cannot find data about the gains may assess the amount of income based on the behavior of issuing false invoices (Taiwan)

2018.1.25 Yi-Shan Cheng The Supreme Administrative Court rendered the 107-Pan-59 Decision of January 25, 2018 (hereinafter, the “Decision”), holding that if a profit-seekingenterprise sells or falsely issues invoices to others as proof of purchase and fails to present a documentary […]
2018 年 3 月 31 日

Announcement of the State Administration of Taxation on Specific Issues in the Implementation of Tax Treaties (SAT Announcement, 2008, No. 11) (Mainland China)

2018.02.12 Joyce Wen To unify and standardize the implementation of agreements on avoidance of double taxation (the “Tax Treaties”) entered into by the Chinese government, the State Administration of Taxation (the “SAT”) recently issued an announcement to further clarify matters […]
2018 年 3 月 31 日

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

2018.1.18 Yi-Shan Cheng The Legislative Yuan adopted the amendments to the Income Tax Law (hereinafter, the “Law”) during the 2nd Meeting of the 1st Extraordinary Session of the 4th Session of the 9th Term Legislative Yuan on January 18, 2018.  […]
2018 年 1 月 31 日

Amendment to the Vehicle License Tax Law (Taiwan)

2017.11.14 Yi-Shan Cheng Articles 5, 7, 9, 11 and 38 of the Vehicle License Tax Law (hereinafter, the “Law”) were adopted during the 8th Meeting of the 4th Session of the 9th Term Legislative Yuan on November 14, 2017.  These […]
2018 年 1 月 31 日

The period for filing inheritance taxes shall commence on the day a final civil decision which confirms the heritage of the inheritee is rendered (Taiwan)

2017.9.12 Yi-Shan Cheng A resolution was adopted on September 12, 2017 during the First Joint Session of Presiding Judges of the Supreme Administrative Court for September 2017 (hereinafter, the “Resolution”) to stipulate that the period for the filing of inheritance […]
2017 年 12 月 31 日

In case a taxpayer has supplemented the filing of a tax return along with the payment of the supplemental tax before a penalty is imposed, the tax agency shall specifically indicate that the supplemented filing of a tax return and the payment of the supplemental tax have been taken into account in the penalty reasons; otherwise, the tax agency would be unlawful for discretionary indolence (Taiwan)

2017.9.14 Yi-Shan Cheng The Supreme Administrative Court rendered the 106-Pan-492 Decision of September 14, 2017 (hereinafter, the “Decision”), holding that in case a taxpayer has supplemented the filing of a tax return along with the payment of the supplemental tax […]
2017 年 9 月 30 日

Relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law as well as controlled matters under Paragraph 2 of the same article to the division of a company pursuant to the same law(Taiwan)

2017.7.28 Yi-Shan Cheng The Ministry of Finance rendered the Tai-Tsai-Shui-10600029170 Directive of July 28, 2017 (hereinafter, the “Directive”) to communicate relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law […]
2017 年 9 月 30 日

Beginning with next year, unregistered cram schools or those in a company format are required to pay business taxes, but registered cram schools under personal applications are still exempt from such taxes(Taiwan)

2017.7.26 Yi-Shan Cheng The Ministry of Finance issued the Tai-Cai-Shui-10600596370 Circular of July 26, 2017 (hereinafter, the “Circular”), which will go into effect on January 1, 2018, to abolish relevant interpretation circulars concerning the exemption of business taxes on cram […]
2017 年 8 月 31 日

If reduction of tax obligations through a collusive and fraudulent legal form is engaged, this is not tax avoidance and should be treated as tax evasion(Taiwan)

2017.5.4 Jenny Chen The Supreme Court rendered the 106-Pan-234 Decision of May 4, 2017 (hereinafter, the “Decision “), holding that if reduction of tax obligations through collusive and fraudulent legal forms is involved, this is not tax avoidance and should […]
2017 年 6 月 30 日

The Statute for Securities Transaction Taxes was revised to reduce the securities transaction tax for intraday trading to 0.15% (Taiwan)

2017.4.26 Yi-Shan Cheng The securities transaction tax for intraday trading is reduced to 0.15% under Article 2-2, which is newly added to the Statute for Securities Transaction Taxes (hereinafter, the “Statute”) and promulgated via the Hua-Zhong-One-Yi-10600050391 Presidential Decree of April […]