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November 2018

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)

November 2018

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)

September 2018

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)

September 2018

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)

September 2018

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)

August 2018

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)