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March 2018

When the people are not aware of an assertable right due to their trust in registration conducted by the registration agency to the extent that the statute of limitation for their claims expires, if an agency is still allowed to refuse payment by asserting the statute-of-limitation defense, this will violate the principle of good faith (Taiwan)

March 2018

If a building is old and seriously dilapidated, whether a division arrangement can fulfill the maximum efficiency of the property and meet the interest of all successors only by allowing the original users to continue their use should be further explored (Taiwan)

March 2018

Since the rule of strict proof does not apply to the confiscation of criminal proceeds as it is not criminal penalty, free proof alone will be sufficient (Taiwan)

March 2018

If a land is used for the installation of a water tower in accordance with the Water Supply Law, the superficies shall be deemed to exist and this constitutes rightful occupancy, then the refusal to relocate the water tower to an inappropriate location is not an abuse of rights (Taiwan)

March 2018

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)

March 2018

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)

March 2018

A small-scale business operator who accepts payment via mobile payment devices may enjoy up to three years of tax incentives (Taiwan)

March 2018

To ascertain the status of water pollution and pollutant cleanup, due to the nature of an administrative inspection, it is usually not necessary to inform the concerned parties in advance to attain timeliness and accuracy inthe sampling process (Taiwan)

March 2018

The Labor Standards Act was amended with additional flexibilities in terms of the overtime work hours limit, rest time between shifts and one day off every seven days (Taiwan)

March 2018

The Statute for Relations with Hong Kong and Macao was amended where maritime and air shipping enterprises may be tax exempt on a reciprocal basis (Taiwan)
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