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	<title><![CDATA[News]]></title>
	<link><![CDATA[https://www.ntbca.gov.tw/English]]></link>
	<description><![CDATA[財政部中區國稅局]]></description>
	<language><![CDATA[en-US]]></language>
	<pubdate>Thu, 12 Nov 2026 03:25:21 GMT</pubdate>
<item>
	<title><![CDATA[What should be done if a foreign taxpayer is unable to collect the individual income tax refund check in person?]]></title>
	<description><![CDATA[Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that after the National Taxation Bureau examines the Individual Income Tax Return of a foreign taxpayer in accordance with the general verification procedures and determines whether he/she is due a refund, he/she shall receive a notification of refund and will need to bring his/her ARC and passport to claim the refund. If a foreign taxpayer is unable to collect the tax refund check in person, he/she will need to fill out a proxy statement to authorize an agent to collect it on his/her behalf. The taxpayer's signature on the proxy statement must match the one on the passport. Furthermore, a photocopy of the ARC and the page in the taxpayer's passport bearing his/her signature should be attached for reference. The Datun Office further stated that when applying for a tax refund, a foreign taxpayer may also provide NT-dollar bank or post office account information belonging to the taxpayer, spouse, or dependents filing jointly. The refund will be directly transferred into the provided account. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Datun Office, Individual Income Tax Section, Ms. Lin Tzu-Jung Tel: (04)24852934 ext. 239.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=32df2ee67dfc4bb09f59abb35924c2c0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Nov 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Aliens Shall Complete Their Individual Income Tax Returns and Pay Taxes Prior to Departure to Return to Their Countries Worry-Free!]]></title>
	<description><![CDATA[The Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), states that for foreigners who have stayed in the Republic of China (R.O.C) for 183 days or longer and have income from sources within the R.O.C. during the same taxable year, if they depart the R.O.C. and will not return during the same taxable year, they shall file their individual income tax returns and pay the taxes to avoid affecting their own tax rights. The Branch reiterates that foreigners who have income from sources within the R.O.C. shall file their tax returns and pay taxes in accordance with regulations. When filing, foreigners shall confirm their length of stay in R.O.C. and income details to determine the applicable tax treatment and procedures. When filing, foreigners shall prepare the necessary documents, including their passports, Alien Resident Certificates (ARCs), income and tax withholding statements, and other supporting documents relevant to their tax filings. Those with a spouse and/or dependents, or claiming other deduction items, shall provide the supporting documents. If another person is authorized to file their tax returns, the necessary authorization documents shall also be prepared to facilitate the filing process. In addition, if foreigners have overpaid taxes or are eligible for tax refunds after filing their tax returns, they shall review the relevant notices and ensure their contact information and the method of receiving the refunds are correct to avoid affecting the refund process. If foreigners have any questions regarding income determination, calculation of the number of days of stay in the R.O.C., filing procedures, or required documents, they are advised to contact the district National Taxation Bureau well before departure to allow sufficient time for processing. The Changhua Branch of the National Taxation Bureau of the Central Area again reminds foreigners to complete their tax filings and payments before departure to avoid additional tax payments or other tax-related issues arising. By understanding the key requirements for filing prior to departure, they can return to their countries without unnecessary tax-related concerns and protect their own tax rights. If you have any questions, please call the toll-free service number 0800-000321 for consultation and service. Contact person: Individual Income Tax Section, Ms. Shen,Yu-Yun. Tel: (04)7274325 ext. 207.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=7bd68ae908754966a3737997c60657e4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Nov 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Content Creators Who Are Required to Register for Taxation and Pay Business Tax Urged to File and Pay Supplementary Tax Promptly; Those Meeting the Requirements May Still Qualify for Penalty Exemption.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance, states that the penalty-exemption period for the guidance on taxation registration and filing and payment of business tax for individuals who regularly publish creative or informational content online (hereinafter referred to as content creators) ended on June 30, 2026. However, content creators who are required under the regulations to apply for taxation registration and file and pay business tax but have failed to do so are urged to promptly file and pay supplementary business tax with the competent tax authority. If the requirements of Article 48-1 of the Tax Collection Act are met, they may qualify for penalty exemption. The Bureau explains that the Ministry of Finance promulgated the “Directions on the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” on September 10, 2025. The Directions specify that domestic content creators refers to individuals who have a fixed place of business within the territory of the R.O.C., or who meet any of the prescribed conditions, including having a domicile or residence within the territory of the R.O.C.; having the installation location of the computer equipment or mobile device they use within the territory of the R.O.C.; using a mobile device connected to a phone number with the R.O.C. country code (886); or being identifiable as an individual within the territory of the R.O.C. based on relevant information. Where such domestic content creators sell goods or services within the territory of the R.O.C. and have a physical fixed place of business, possess a business title, employ personnel to assist with sales, or engage in online sales with monthly sales amounts reaching the minimum taxable sales amount—currently NT$100,000 for sales of goods and NT$50,000 for sales of services—they shall apply for taxation registration in accordance with Article 28 of the Value-added and Non-value-added Business Tax Act and file and pay business tax in accordance with the relevant provisions of the Business Tax Act. The Bureau particularly urges domestic content creators to promptly review whether they are subject to the requirements set forth in the aforementioned Directions. Although the penalty-exemption period prescribed by the Directions has ended, content creators who were required to apply for taxation registration and file and pay business tax but failed to do so due to inadvertence may still qualify for penalty exemption under Article 48-1 of the Tax Collection Act, provided that the case is neither a case brought about by an informant nor a case under investigation by an investigator appointed by the tax authorities or the MOF, and that they voluntarily apply for taxation registration, file a supplementary tax declaration, make supplementary payment covering the business tax which they have failed to declare, and pay the daily interest accrued on the amount of such supplementary tax. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Sales Tax Division, Mr. Kuo Tel: (04)2305-1111 ext. 7526.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=1499f7f6ee01456faca7db8e21174529]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 19 Oct 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-Seeking Enterprises That Have Applied for an Extension to Provide CPA-Audited CFC Financial Statements or Other Substitute Supporting Documents Must Provide Them by December 1, 2026.]]></title>
	<description><![CDATA[National Taxation Bureau of the Central Area, Ministry of Finance, stated that where a profit-seeking enterprise is unable to provide, by the deadline for filing the annual  income tax return, the financial statements of its controlled foreign company (CFC) audited and attested to by a Certified Public Accountant (CPA) or other supporting documents that may substitute for such financial statements, it may apply for an extension to provide such documents pursuant to Article 10 of the Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise; the maximum extension period is six months and can be granted only once. For example, in the case of a profit-seeking enterprise adopting the calendar year as its fiscal year for taxable year 2025, if it has applied for an extension before the filing deadline of the annual income tax return (i.e., before June 1, 2026), it may submit the required documents no later than December 1, 2026. The Bureau particularly reminds profit-seeking enterprises that only when the required documents are submitted within the prescribed deadline may the losses of a CFC assessed by the tax authority be sequentially deducted from the CFC’s current-year earnings for up to ten years, starting from the year following the year in which the losses occurred. In addition, as stated in the first paragraph, where a profit-seeking enterprise provides the required documents within the prescribed deadline, it may select to defer the valuation gains or losses arising from financial instruments measured at fair value through profit or loss (FVPL) held by a CFC and add such gains or losses in the CFC’s current-year earnings upon realization.   The Bureau urges profit-seeking enterprises to keep track of any applicable deadline and provide the required documents on time to safeguard their rights and interests. If you have any questions, please call our toll-free service number 0800-000321 for assistance, and we will do our best to serve you. Contact person: Profit-seeking Enterprise Income Tax Division, Ms. Lai. Tel: (04)2305-1111 ext. 7123.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=314cf89b4d4f4665b373c2b448dfaab9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 07 Oct 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Merchants Voluntarily Disclosing E-Invoice Errors May Qualify for Penalty Exemption, but Must Reimburse Overpaid Prize Money.]]></title>
	<description><![CDATA[The Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance, stated that invoicing systems used by business entities issuing e-invoices must feature automatic sequential numbering and duplicate-number error-proofing mechanisms to prevent duplicate issuance or misuse of track codes and invoice numbers. If a business entity accidentally issues duplicate invoices or misuses track codes and delivers them to consumers—resulting in designated prize-dispensing agencies overpaying prize money—the business entity must reimburse the full overpaid amount in accordance with Article 15-1 of the "Regulations Governing the Awarding of Uniform Invoice Prizes" to protect the prize-claiming rights of winners. The Branch provided an example: a well-known local beverage chain store experienced a configuration error during a checkout POS-system upgrade, mistakenly applying track codes and invoice numbers from a previous period to the current period and delivering them to consumers. Upon discovering the mistake, the store was unable to retrieve the issued invoices and immediately reported the incident voluntarily to the National Taxation Bureau prior to any investigation, while truthfully declaring the tax liabilities. After verification confirmed the facts, the business was exempted from administrative penalties, though it was still recorded with one tax violation offense. However, if citizens later claim prizes using these abnormal invoices leading to overpaid prize money, the store remains liable to reimburse the full overpaid amount. The Taichung Branch further explained that when a business issues abnormal invoices and cannot retrieve them for cancellation and reissuance, it will be penalized under Article 48 of the "Value-Added and Non-Value-Added Business Tax Act”in addition to reimbursing any overpaid prize money. However, if the business voluntarily submits a written report prior to any informant complaint or investigation conducted by the tax authority or investigators designated by the Ministry of Finance, declares the taxes based on actual transactions, and has no underreported or omitted tax amounts, it may be exempted from penalties under the Criteria Reference Table for Reducing or Exempting Penalties for Tax Violations. Nonetheless, the incident will still count as one violation offense, and penalty exemptions are capped at a maximum of two times within a single year (that is, the exemption does not apply to three or more violations). The Branch reminds business entities to regularly inspect their invoicing equipment and software to ensure they possess automatic import and duplicate-number checking functionality. Should any abnormalities occur, businesses should report them as soon as possible to the tax authority at their location of tax registration. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Sales Tax Section, Mr. Liao Telephone: (04)22588181 ext. 333  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=72f8d01169d647ed9589bddebe1f50b4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 17 Sep 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-seeking enterprises shall pay provisional income tax and file provisional income tax return from September 1 to 30, 2026.]]></title>
	<description><![CDATA[The Changhua Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, indicated that profit-seeking enterprises organized as a company and have a permanent establishment (hereinafter referred to as “enterprises”) in the R.O.C. shall pay provisional income tax and file provisional income tax return from September 1 to September 30, 2026. The Branch explained that, in accordance with Article 67 of the Income Tax Act, the amount of provisional payment of tax is “one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year”. Enterprises that keep a complete set of account books and evidential documents, use the Blue Return as provided in Article 77 of the Income Tax Act, or the account books of which have been audited and attested to by a certified public accountant, and then file their provisional tax return within the said period may alternatively compute the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of the Income Tax Act and applied with the tax rates. In addition, enterprises that do not use investment tax credit, refundable tax from administrative remedy, or withholding tax to offset the amount of the aforementioned provisional tax payment, shall be exempt from filing a provisional income tax return. The Branch would like to remind enterprises of the multiple options for paying tax, including cash or check payment at designated financial institutions which collect taxes, or ATM transfer. Only tax amounts under NT$30,000 can be paid at convenience stores using the barcode on the tax bill. Enterprises can also pay through the electronic provisional income tax filing and payment system using a credit card held by the business owner or the enterprise, or by transferring funds from the enterprise's demand deposit account. Alternatively, enterprises can use a chip debit card to make tax payments through the filing system or via the online tax payment service (https://paytax.nat.gov.tw). If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-seeking Enterprise Income Tax Section, Ms. CHEN Tel: (04)7274325 ext. 103  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=3d99ece8698b4088821e1b7882a19b43]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 11 Sep 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Donations by individuals or profit-seeking enterprises to the "0728 Japan Kumamoto Earthquake Relief Project" account are fully deductible as itemized deductions for donations or expenses.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, states that donations made by individuals or profit-seeking enterprises to the relief account for the "0728 Japan Kumamoto Earthquake Relief Project" administered by the International Cooperation and Development Fund (hereinafter referred to as TaiwanICDF) are considered donations to the government (Ministry of Foreign Affairs). These donations can be fully declared as itemized deductions or expenses, without any amount restrictions. The Bureau further explained that to aid in the Japan Kumamoto earthquake relief efforts, the Ministry of Foreign Affairs (MOFA) has initiated a fundraising campaign and entrusted TaiwanICDF to open a dedicated disaster relief account for public donations. The donation period is from August 1 to August 31, 2026. After receiving public donations, TaiwanICDF will transfer the funds to a designated MOFA account for coordinated use by the Ministry. Therefore, donations to this account by individuals or profit-seeking enterprises are deemed donations to the government (MOFA). In accordance with the proviso in Item 1, Subparagraph 2, Paragraph 1, Article 17, and Subparagraph 1, Article 36 of the Income Tax Act, such donations are fully deductible as itemized deductions for donations or current year expenses, with no limit on the amount. The Bureau reminds the public and companies that while demonstrating compassion through donations, they also enjoy tax-saving benefits. When filing their 2026 income tax returns in May next year (2027), they can claim these itemized deductions or expenses using the receipts issued by TaiwanICDF, which clearly state the fundraising name or purpose, such as the "0728 Japan Kumamoto Earthquake Relief Project."  If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Individual Income, Estate and Gift Tax Division, Ms. Lo Tel: (04)2305-1111 ext. 2212.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=09674b399a56447da2311a27573125bf]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 21 Aug 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Domestic Business Entities and Domestic Individuals Purchasing Cross-border Electronic Services from Foreign Suppliers Should Be Aware of the Relevant Regulations of the Business Tax Act.]]></title>
	<description><![CDATA[The Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance (hereinafter referred to as the Office), stated that domestic business entities and domestic individuals purchasing cross-border electronic services from foreign suppliers (such as Google, Microsoft, Amazon, Apple, etc.) are required to declare and pay business tax in accordance with the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act) and the relevant regulations governing the taxation of cross-border electronic service transactions. The Office explained that where a business entity purchases online marketing advertisements, online services, or similar services from a foreign supplier, institution, or organization, the purchaser of the services shall declare and pay the business tax in accordance with Article 36 of the Business Tax Act. The Office further explained that the tax treatment applicable to purchasers of cross-border electronic services from foreign suppliers varies depending on the type of purchaser, as outlined in the table below. Purchaser of services Method of filing and payment General tax computation business entities   If the purchased services are used for the sale of taxable goods or services, the business tax is exempted; however, the purchasers are still required to report the payment amount in Column 74 of the business tax return within 15 days from the beginning of the next period following the payment of remuneration. Dual-status business entities   Within 15 days from the beginning of the next period following the payment of remuneration, the purchasers shall calculate the business tax payable based on the applicable tax rate prescribed in Article 10 of the Business Tax Act (currently 5%), and compute and pay the tax in accordance with the Regulations for the Computation of Business Tax for Dual-Status Business Entities.  Small-scale business entities,organizations, and institutions                                 Before the 15th day of the next period following the payment of remuneration, the purchaser shall calculate the business tax based on the tax rate prescribed in Article 10 of the Business Tax Act (currently 5%) and pay the tax by filing the Business Tax Payment Form for the Purchase of Foreign Services (Form 408). Domestic individuals   Where a foreign supplier sells cross-border electronic services to natural persons within the territory of the Republic of China and its annual sales amounts exceed a prescribed threshold (NT$600,000 starting from 2025), it shall complete business registration in accordance with Article 28-1 of the Business Tax Act, and the overseas e-commerce enterprise shall issue cloud-based uniform invoices to the domestic individuals. The Office would like to remind purchasers of cross-border electronic services from foreign suppliers to fully understand the relevant regulations. In the event that business tax has not been duly declared and paid due to negligence, if the taxpayer voluntarily files a supplementary return and pays the outstanding tax along with accrued interest to the competent tax authority before any report, investigation, or audit conducted by the tax authority or investigators designated by the Ministry of Finance, penalties may be exempted pursuant to Article 48-1 of the Tax Collection Act. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Sales Tax Section, Mr. Huang Tel: (04)8332100 ext. 302.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=4136f22826bc4adaabd82912b11b61c8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 14 Aug 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Students working summer part-time jobs should not hand over their ID cards, seals, or bankbooks to others to avoid misuse. ]]></title>
	<description><![CDATA[The Puli Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that it is currently the peak season for summer part-time jobs and reminded students working during summer breaks not to casually hand over their personal identification cards, seals, and bankbooks to others when looking for a job, so as to avoid them being used illegally as tools for tax evasion. It was noted that some students, when looking for jobs, readily hand over important documents such as personal identification or bank passbooks at the request of unscrupulous employers. Only until the following year when parents downloaded the tax return documents did they discover their children's reported salary income from part-time jobs was far higher than the actual amount received. In some cases, their children were reported as earning income even though they were not working at the company. In some cases, parents only realized their children had been falsely reported upon receiving a tax payment notice from the tax authorities. Furthermore, students working part-time should pay attention to the following:  1. Do not hand over your ID cards, seals, or bankbooks for others to keep; 2. Be sure to write the purpose on a copy of your ID to reduce the risk of having your identity used to falsely report wages or for other purposes; 3. Keep proof of your salary such as salary envelopes or transfer records; 4. Do not sign blank payroll records and pay slips; 5. If your salary has been falsely reported, you can submit relevant evidence to the tax authority in your place of residence to file a complaint. The Office would like to especially remind employees to carefully check their salary payslip against the actual amount received, and to keep the payslip, wage packet, or payroll transfer information for verification for the following year's income tax return. If any instances of false salary reporting are discovered, a report can be filed with the tax authority in the employee's place of residence, along with supporting documents such as the salary receipts. Businesses are also reminded that when submitting withholding statements for employee salaries, the amounts must match the actual payments received by the employees. If false salary reporting is discovered, in addition to deducting the falsely reported expenses and paying the outstanding tax, a fine will also be imposed. Businesses should not risk breaking the law. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-seeking Enterprise Income Tax Section, Mr. Liang Chun-Hao Tel: (049)2990991 ext.104  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=a2ddaff116c84cf4b23236260a952c9a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 20 Jul 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The First Round of Tax Refund Direct Deposits for the 2025 Alien Individual Income Tax Will Be Allocated to the Taxpayer's Designated Account on August 3, 2026.]]></title>
	<description><![CDATA[The Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance said that the first round of tax refunds for foreign taxpayers who selected to receive their tax refund through direct deposit when filing their 2025 individual income tax will be allocated to the taxpayer's designated account on August 3, 2026.   The Branch explained that foreign taxpayers can opt for direct deposit of tax refund of individual income tax. During filing, the taxpayer can designate that tax refunds be transferred directly into an existing New Taiwan Dollar denominated bank (post office) account belonging to the taxpayer, spouse, or dependents filing jointly. The National Taxation Bureau will directly transfer the tax refund into the designated account; however, if for some reason the refund cannot be transferred into the designated account, a tax refund check will be issued and the taxpayer will be notified to collect it. For taxpayers who do not choose to receive tax refund via direct deposit, a tax refund check will be sent to the taxpayer, who can then cash it at a financial institution.  The Branch also pointed out that there are two rounds of tax refund direct deposits for alien individual income tax. The first is on August 3, 2026, and the second is on September 11, 2026. If foreigner taxpayers do not receive the deposited tax refund on August 3 or September 11, 2026, they can consult the Taxation Bureau where the current residence address is at the time of tax declaration (according to the residence address contained in the ARC card or the entry and exit permit). If the residence address is in Taipei City or Kaohsiung City, please contact the National Taxation Bureau of Taipei, MOF or the National Taxation Bureau of Kaohsiung, MOF. If the residence address is in other counties and cities, they can inquire with the branch office and service center of the National Taxation Bureau in the region.    The Branch urges foreigners to make more use of direct deposit of tax refunds. There are many benefits, including reduced processing costs, less time spent at the bank, and avoids the risk of lost checks. Taxpayers can choose direct deposit whenever they file their individual income tax. It is safe, trouble-free, and convenient.  If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Taichung Branch, Individual Income Tax Section , Mr. Lin Wen-Yen Tel: (04)22588181 ext. 271  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=390c45a0877d4c1982c186ca71b9bf90]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 10 Jul 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Domestic Business Entities, Organizations, and Institutions Purchasing Cross-Border Electronic Services from Foreign Suppliers Shall Declare and Pay Business Tax in Accordance with the Business Tax Act.]]></title>
	<description><![CDATA[The Dajyh Office, National Taxation Bureau of the Central Area, Ministry of Finance (hereinafter referred to as the Office), stated that domestic business entities, organizations, and institutions purchasing cross-border electronic services from foreign suppliers shall declare and pay business tax in accordance with Article 36 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act). The Office explained that foreign suppliers selling cross-border electronic services to individuals in the territory of the Republic of China (R.O.C.) whose annual sales amount exceeds the prescribed tax threshold (currently NT$600,000) have been required to apply for tax registration and declare and pay business tax in the R.O.C. since May 1, 2017, and to issue cloud invoices since January 1, 2019. However, when foreign suppliers sell cross-border electronic services to domestic business entities, organizations, or institutions, they are not required to issue cloud invoices. Instead, the domestic purchasers shall declare and pay business tax in accordance with Article 36 of the Business Tax Act. The Office further explained that where a business entity computes business tax under Section 1, Chapter 4 of the Business Tax Act, and the purchased services are exclusively used for operating taxable goods or services, such purchased services are exempt from business tax. The business entity shall report the amount of remuneration paid in field 74 of the Business Tax Return within 15 days after the beginning of the succeeding period following the payment of remuneration. For dual-status business entities, in addition to reporting the amount of remuneration paid in field 74 of the Business Tax Return, they shall compute and pay business tax in accordance with the Regulations Governing the Computation of Business Tax for Dual-status Business Entities. If the purchaser is an organization or institution, it shall complete the “Business Tax Payment Receipt for Purchase of Foreign Services (Form 408)” and pay the business tax within 15 days after the beginning of the succeeding period following the payment of remuneration. The Office would like to remind organizations, institutions, and business entities that where they do not compute business tax under Section 1, Chapter 4 of the Business Tax Act, or where the purchased services are not exclusively used for taxable goods or services, they shall declare and pay business tax within 15 days after the beginning of the succeeding period following the payment of remuneration when purchasing cross-border electronic services from foreign suppliers. Those who fail to do so in accordance with the regulations are advised to voluntarily declare supplementary returns and pay the tax due as soon as possible. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Dajyh Office, Sales Tax Section, Ms. Liang Tel: (04)2261-2821 ext. 314.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=3ff07d1cca6246e5a6390802a29bbf75]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 10 Jul 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Fines Incurred by Profit-Seeking Enterprises that Violate Regulations cannot be Considered as Expense or Loss.]]></title>
	<description><![CDATA[National Taxation Bureau of the Central Area, Ministry of Finance, stated that Article 38 of the Income Tax Act stipulates that losses incurred not in the course of operation of business or subsidiary business, as well as surcharges for delinquent reporting, non-reporting, and delinquent payment of tax as provided in various tax laws, and various fines shall not be considered as expense or loss. The aforementioned fines, according to Article 42-1 of the Enforcement Rules of the Income Tax Act, refer to fines imposed in accordance with various laws and regulations. The Bureau explained with the following example: A company within its jurisdiction, after reviewing its 2023 Profit-seeking Enterprise Annual Income Tax Return, discovered that it had incurred a NT$450,000 fine under the Air Pollution Control Act for abnormal emissions, which was listed as deductible expense. According to the aforementioned provisions, fines cannot be listed as expense or loss. Therefore, the fine was completely disallowed, and the company was required to make additional payment of the deficit. The Bureau would like to remind profit-seeking enterprises that fines imposed for violating various regulations, including those related to environmental pollution, food safety, and traffic violations, cannot be considered as expense or loss. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-seeking Enterprise Income Tax Division, Mr. Yu Tel: (04)2305-1111 ext. 7131.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=db46a1a30ed04b56bdd9ee6c9272fdb9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 10 Jul 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Renewed Income Tax Agreement between Taiwan and Singapore will apply January 1, 2027: 3 Key Changes to Note.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance (hereinafter referred to as the NTBCA) states that the renewed “Agreement between the Taipei Representative Office in Singapore and the Singapore Trade Office in Taipei for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (hereinafter referred to as “the Renewed Agreement”), signed on December 31, 2025, entered into force on February 13, 2026, after both sides completed their respective domestic law requirements and notified each other. It will become effective on January 1, 2027. With respect to taxes withheld at source, the Renewed Agreement shall apply to income payable on or after January 1, 2027; with respect to other taxes, it shall apply to income for taxable periods beginning on or after January 1, 2027. The Income Tax Agreement between Taiwan and Singapore signed on December 30, 1981 (hereinafter referred to as “the Original Agreement”) shall cease to have effect, from the date of application of the Renewed Agreement, with respect to all matters covered by the Renewed Agreement. NTBCA explains that the Renewed Agreement primarily reflects developments in bilateral economic and trade relations and was undertaken with reference to the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN), with a purpose to provide more appropriate tax relief measures so as to provide a favorable tax environment conducive to the bilateral trade and investment. The key updates are as follows: 1. Reduction of maximum tax rates on passive income: The Renewed Agreement reduces the withholding tax rate for dividends and royalties to 10%, replacing the original rates up to 40% for dividends and 15% for royalties. Certain types of interest are also exempted, reducing the tax burden on bilateral cross-border trade. 2. Revised the threshold for determining permanent establishment (PE): The threshold for determining construction PE has been revised from “more than six months in a calendar year or more than six consecutive months overlapping two calendar years” under the Original Agreement to “projects and activities last more than 9 months.” Additionally, services PE threshold has been determined, services are performed exceeding an aggregate of 183 days within any 12-month period. If the enterprise carries on business through a PE, the profits attributable to the PE may be taxed. 3. Three-year transition period for tax credit incentives: The Original Agreement provided indirect tax credits and a tax exemption clause as preferential mechanisms to foster bilateral economic development. Given that neither Taiwan nor Singapore is a developing country, the credit mechanisms should be aligned with those provided under Taiwan's other effective income tax agreements, and take into account the need for enterprises to have a reasonable adjusting period for dealing with the change. Therefore, Subparagraph 2 of Paragraph 2 and Paragraph 3 of Article 23 of the Renewed Agreement stipulate that these preferential mechanisms are subject to transition provisions which are applicable only after three taxable years from the date of application of the Renewed Agreement. Accordingly, the preferential mechanisms will apply in Taiwan only to profit-seeking enterprises' income tax filings for the tax years 2027, 2028, and 2029. NTBCA would like to remind enterprises to pay attention to the revised provisions and applicable periods under the Renewed Agreement and make timely adjustments accordingly. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-Seeking Enterprise Income Tax Division, Ms. Huang Tel: (04)2305-1111 ext. 7128.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=42a642779ea54119b410ad23e8fe800d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Jun 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Invoice lottery scam! Do not click on fake links.]]></title>
	<description><![CDATA[The Zhunan Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that recently, some citizens have reported receiving emails from CPC Corporation gas stations notifying them of winning prizes. These emails trick them into clicking on links and entering personal information, thus revealing their credit card details and leading to data breaches. The office urges the public to be cautious and avoid falling for these scams. The office explained that tax fraud is rampant and reminds the public that the National Taxation Bureau will never ask for credit card numbers, expiration dates, ID card numbers, or 3-digit verification codes. When receiving emails from the government, always verify that the sender's website ends with "gov.tw". If you receive suspicious messages, please call the 165 anti-fraud hotline to verify, or call the toll-free tax service number 0800-000321 or contact your local National Taxation Bureau directly. The office especially urges the public to be vigilant against tax fraud and learn these three tips: 1. Stay calm, do not disclose personal information, and do not click on unknown links. 2. Please carefully verify that the URL ends with "gov.tw". 3. Immediately call the 165 anti-fraud hotline to verify. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-seeking Enterprise Income Tax and Estate & Gift Tax Section, Ms. Shen. Tel: (037)460-597 ext.107.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=ac684b1ab1ce4966883969a407059a5e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Jun 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Gift Tax Exemption for Agricultural Land Subject to 5-Year Monitoring; Non-Agricultural Use Will Trigger Tax Recovery.]]></title>
	<description><![CDATA[Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry  of  Finance, stated that agricultural land gifted for farming purposes may qualify for a gift tax exemption when transferred between close family members, including  parents, children, siblings, and grandparents. However, the donee must continue to use the land for agricultural purposes for five years from the date of the gift. The agricultural land must not be transferred or converted to non-agricultural use during this period. Otherwise, the National Taxation Bureau will collect the previously exempted gift tax in accordance with the law. The Branch cites an example: In 2023, Mr. A gifted a piece of agricultural land used for farming to his daughter, Ms. B. The officially announced current land value was NT$12.44 million, and the gift was approved for tax exemption. However, in 2025, Ms. B paved over the agricultural land with cement and converted it into a commercial parking lot, while placing racks and advertising boards unrelated to agriculture on the site. Despite being notified to correct the violation and restore the land to agricultural use, she failed to do so within the given deadline. As a result, the National Taxation Bureau imposed a gift tax of NT$1 million on Mr. A.[Calculation: (Total Gift Amount 12.44 million - Exemption Amount 2.44 million) x Tax Rate 10% - Progressive Difference 0]. The Branch reminds the public that authorities regularly inspect the use and transfer of regulated agricultural land. If the land is not continuously used for agricultural purposes during the five-year control period—except in cases such as the death of the donee, government expropriation, or lawful rezoning to non-agricultural land—the previously exempted taxes will be collected in accordance with the law. If the public has any further questions, they can call our toll-free service number 0800-000321 during office hours, and the Branch will be pleased to serve you. Contact person: Profit-seeking Enterprise Income Tax, Estate and Gift Tax Section, Fengyuan Branch, National Taxation Bureau, Ms. Chien-Tzu Yu  T: (04)25291040 ext. 126.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=be3995e18a84401183796572635fa4f0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Jun 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Income Tax Filing Season is coming. Tax Refund via Bank Account is Faster and More Convenient.]]></title>
	<description><![CDATA[According to the Shalu Tax Office of the National Taxation Bureau of the Central Area, Ministry of Finance, any individual who files the previous year's annual income tax  on time and estimates to have a tax refund can fill his/her bank account details while filing the income tax. After auditing is completed, the tax office will transfer the tax refund to his or her bank account via bank transfer, eliminating the need to collect and cash refund checks. This way is faster and more convenient than to collect the refund check from the tax office. The Tax Office stated that accounts applicable for use in this request are limited to those of a transferable NT-dollar-account of specified banks which have signed contracts with the Financial Information Service Co., Ltd or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer's spouse, or to a dependent in the case of joint-filing and must have been opened with the use of an ROC ID No. or an ARC ID No.  Shalu office reminds taxpayers that in order to transfer the refund successfully, be sure to check the accuracy of your account information and do not terminate the account before receiving the refund. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Individual Income Tax Section, Ms. Bai Tel: (04)26651351 ext. 208.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=602daaedd1fc4682969d2c2001de4375]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 19 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Tax refund notifications require verification — don't fall for scam tactics.]]></title>
	<description><![CDATA[With the May filing period for comprehensive income tax approaching,scams are rapidly changing. Recently,scam gangs have been impersonating tax authorities,using excuses such as “tax refund notifications,”“requests for additional documents,”or “account verification” to deceive the public.  The Nantou Branch of the National Taxation Bureau  appeals to the public to use caution and to reconfirm information while awaiting tax refunds.  Don't fall for scam tactics! The Nantou Branch of the National Taxation Bureau of the Central Area, Ministry of Finance pointed out that tax refund operations are conducted in accordance with the relevant regulations and prescribed procedures. Mailing services are handled by local post offices, and all tax refund checks are delivered by double registered mail. The Nantou Branch further explains that when tax refund check mailing has expired, post offices will not proactively contact taxpayers by telephone.  Taxpayers who have not received their refund checks are advised to promptly contact the National Taxation Bureau with jurisdiction over their residence for assistance. The Nantou Branch further reminds the public:  Please bear in mind the three anti-fraud principles: “Do not trust, do not click, and do not transfer funds.” If members of the public receive any suspicious calls, text messages, or links, they are advised to immediately contact the National Police Agency's 165 Anti-Fraud Hotline for verification, or consult a nearby police station. For any tax-related inquiries, please promptly contact the National Taxation Bureau with jurisdiction over your place of residence. Tax refund notifications require verification. Don't fall for scam tactics. Do not give fraud syndicates any opportunity to take advantage of you. The Nantou Branch stands with you in safeguarding your finances. If you  have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person:  Services Section, Ms. Lan  Tel: (049)2223067 ext. 403.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=9798849dd66446c993db9354cdcb83e2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 19 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[A Guide to Alien Individual Income Tax Refund Procedures.]]></title>
	<description><![CDATA[Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance stated that after the National Taxation Bureau examines the Individual Income Tax Return and determines whether he/she is due a refund, he/she shall receive a notification of refund. The taxpayer may also receive his/her refund via a bank account. Accounts allowing this kind of transfer are limited to transferable NT$-denominated accounts of said specified contractual banks with the Financial Information Service Co., Ltd. or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer's spouse, or to a dependent in the case of a joint-filing, and shall have been opened with the title of an R.O.C. ID No. or an ARC No. The Branch further explained that in the case that the National Taxation Bureau (NTB) is unable to deposit such tax refund into the appointed bank account, the NTB will issue a refund check and mail a notice to the taxpayer instead. The Branch reminded that if a taxpayer cannot collect the refund check in person, or if he/she has left the country and has no valid bank account for such deposit, he/she will then need to fill out an application and submit a copy of the agent's ID card or ARC, along with a copy of the page in the taxpayer's passport bearing his/her signature to appoint an agent collecting the refund check. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Individual Income Tax Section,Mr. Jhan, Zih-Hong Tel: (04)25291040 ext. 611.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=c897c36e74bb442a9344aee60bce2eba]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 19 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Wealth-based exclusion for the special deduction for long-term care in the individual income tax.]]></title>
	<description><![CDATA[The Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that from January 1, 2025, the taxpayer, his or her spouse, or any dependent who has a physical or mental disability and requires long-term care services, as announced in Explanatory Decree No.1131960644 by the Ministry of Health and Welfare, may claim the special deduction of NT$180,000 per year with relevant documents unless: 1.After long-term care and rent for housing deduction, the taxpayer's tax rate is equal to or greater than 20%, or the tax rate of the taxpayer's or his/her spouse's separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately. 2.The amount of the basic income of the taxpayer is greater than NT$7,500,000. If you have any questions, please call our toll-free service number 0800-000321 for consultation. We will be happy to assist you. Contact person: Mincyuan Section  Ms. Huang Tel: (04)23051116 ext. 210.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=539c9489f4bc41e4baef5e25d8dec1ca]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 15 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Common Errors in Individual Income Tax Filing for Foreigners—Calculation of Days of Residence.]]></title>
	<description><![CDATA[Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the "Certificate of Entry and Exit Dates" issued by the National Immigration Agency, Ministry of the Interior. The calculation follows the regulatory principle: the day of arrival (start date) is excluded, while the day of departure (end date) is included. If an individual enters and exits Taiwan multiple times within a single tax year, the total number of days shall be accumulated. For example, Mr. A entered Taiwan on January 10, 2025, (tax Year 2025, ROC Year 114) and departed on March 20 of the same year. The number of days stayed in Taiwan during this period was 69 days (excluding the date of arrival and including the date of departure). Mr. A re-entered Taiwan on May 1, 2025,and departed on June 30 of the same year. The number of days stayed in Taiwan during this second period was 60 days (excluding the date of arrival and including the date of departure). Accordingly, within the same taxable year, Mr. A entered and exited Taiwan twice, and the total accumulated number of days stayed in Taiwan was 129 days.  If taxpayers have any further questions, they may call our toll-free service number 0800-000-321 during office hours, and our staff will be pleased to assist you. Contact Person: Ms. Sung, Individual Income Tax Section, Beidou Office Tel: (04) 8871204 ext. 211  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=62979165a22c40cbad54bae07e2fd917]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 15 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Tax Season Approaches--National Taxation Bureau Urges Public to Guard Against Refund Scams.]]></title>
	<description><![CDATA[As the tax filing season approaches, the Taichung Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, reminds the public that cases of scams under the pretense of “tax refund notifications” have been on the rise. Fraud rings often spread false information via text messages, emails, or social media, attempting to lure individuals into clicking suspicious links or providing personal information. The public is urged to remain vigilant. The Branch stated that it has recently received reports from citizens who were sent emails or text messages claiming they were eligible for large “tax refunds” or “overdue refund payments,” despite never having applied for such refunds. These messages often request recipients to click on links or fill in personal information. Scam tactics are becoming increasingly sophisticated, even incorporating artificial intelligence (AI) to generate messages impersonating government agencies and deliberately creating a sense of urgency to deceive victims. The branch further explained that the National Taxation Bureau will not proactively notify taxpayers of refunds via text messages, emails, or social media, nor will it request individuals to use online ATMs or provide sensitive information such as bank account numbers, credit card details, or passwords. The public should be especially cautious when receiving such messages and verify their authenticity. Common tax refund scam tactics include:  1. Unsolicited refund-related messages or emails without prior application. 2. Creating a sense of urgency: using phrases such as “expired,” “act immediately,” or similar wording to pressure recipients into clicking links, with threats of penalties or losing the refund. 3. Fake official websites: providing non-government domains (such as “.com” or “.net”) or disguised URLs instead of official “.gov.tw” domains, or adding extra letters or numbers before “gov.” 4. Requests for sensitive information: asking for ID numbers, bank account details, or verification codes. The branch urges the public to remain calm when receiving suspicious messages, avoid clicking unknown links or downloading attachments, and verify information by calling the Anti-Fraud Hotline at 165 or contacting their local National Taxation Bureau to protect their rights and interests. Contact person: Services Section, Ms. Hou Tel: (04)22588181 ext. 253.          ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=56d7f37d55ae48b68e576bc602081e66]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 11 May 2026 02:00:00 GMT</pubDate>

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