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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>Fri, 15 May 2026 04:25:46 GMT</pubdate>
<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 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 appeal 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=4b040eedfe8147d4831559a1d2200365]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 12 May 2026 07:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[A Quick Guide to Individual Income Tax for Individual Influencers.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance, states that the Ministry of Finance issued the "Operational Guidelines for the Imposition of Individual Income Tax on Individuals Publishing Creations or Sharing Information on the Internet" (the "Income Tax Guidelines") on December 23, 2025. Under these guidelines, individuals who publish creations or share information online—referred to as "individual influencers"—using but not limited to social media, audio/video platforms, or online media (collectively termed "platforms") must declare and pay individual income tax. This applies if they do not meet the requirements for tax registration and business tax payment under the "Value-added and Non-value-added Business Tax Act" and the "Operational Guidelines for the Imposition of Business Tax on Individuals Frequently Publishing Creations or Sharing Information on the Internet." The Bureau explains that, according to the Income Tax Guidelines, individual influencers provide performing services when they upload creative content to a platform. If they authorize the platform to use this content for advertising or paid electronic services, the profit-sharing remuneration they receive from the platforms is classified as "influencer revenue." This revenue—which includes platform advertising revenue sharing, paid subscription revenue sharing, live streaming revenue sharing,  audience tips, etc.—is considered income from professional practice (performer) under Category 2, Paragraph 1, Article 14 of the Income Tax Act. Consequently, individual influencers must declare individual income tax and calculate their individual basic income tax in accordance with the "Income Tax Act" and the "Income Basic Tax Act." The explanation is as follows:  1. Determination of  R.O.C.-Sourced  Revenue Individual influencers complete the provision of services by uploading performing services to the platform and transmitting them to the audience for viewing. The transaction process involves the joint participation of three parties: the influencer, the platform, and the audience. Therefore, if any stage of the influencer's performing service transaction process has an economic connection with the R.O.C., the revenue obtained from the platform is considered R.O.C.-sourced revenue. Furthermore, if the transaction process involves cross-border activities, the degree of domestic profit contribution shall be determined based on the percentage (50% or 100%) stipulated by the Income Tax Guidelines, or by providing supporting documents to verify the degree of domestic profit contribution. The calculation of R.O.C.-sourced influencer revenue is: Total influencer revenue × Domestic profit contribution degree. The total influencer revenue minus the portion of R.O.C.-sourced influencer revenue is considered non-R.O.C.-sourced influencer revenue. 2. Calculation of Taxable Income and Payment of Income Tax  Identity of Individual Influencer   Scope of Taxation   Income Calculation   Declaration Method   Resident    R.O.C.-Sourced Influencer Income    R.O.C.-Sourced Influencer Revenue × (1 - Expense standard),or deducting actual costs and expenses verified by presenting  accounting books and documents. File the annual individual income tax return and pay tax during the annual income tax declaration period.   Non-R.O.C.- Sourced Influencer Income   Non-R.O.C.- Sourced Influencer Revenue × (1 - Expense standard) or deducting actual costs and expenses verified by presenting  accounting books and documents. Calculate income basic tax and file and pay it together with individual income tax during the annual income tax declaration period. Non-Resident R.O.C.-Sourced Influencer  Revenue   R.O.C.-Sourced Influencer  Revenue   The platform withholds 20% of the tax; those without withholding shall self-declare and pay taxes. The Bureau further explained that domestic platforms and foreign platforms registered for tax purposes are tax withholders as defined by the Income Tax Act. Starting from January 1, 2026, when paying R.O.C.- sourced influencer revenue to individual influencers, they must withhold tax in accordance with regulations, declare, and issue withholding (non-withholding) tax statements. However, considering that platforms and individual influencers may not be familiar with the relevant regulations during the initial implementation period, the period up to June 30, 2026 will be a counseling period. During this period, those who fail to withhold and pay income tax according to the regulations will be exempt from punishment. The Bureau urges individual influencers and platforms to voluntarily file declarations and pay taxes to the tax collection authority. 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=254613c8231146079cf0f782c2832da8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 11 May 2026 03:00:00 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>

</item>
<item>
	<title><![CDATA[Amounts to be Deducted from Basic Income When Calculating Basic Tax for Profit-seeking Enterprises in 2026.]]></title>
	<description><![CDATA[Dongshan Office, National Taxation Bureau of the Central Area, Ministry of Finance, states that according to the Ministry of Finance's announcement No. 11404664830 issued on November 19, 2025, for the fiscal year 2026, Profit-seeking Enterprises with a basic income amount of NT$600,000 or less are exempt from paying income tax under the Income Basic Tax Act(hereinafter referred to as 'this Act'). For Profit-seeking Enterprises with a basic income amount exceeding NT$600,000 for the fiscal year 2026, the basic tax amount is calculated by deducting NT$600,000 from the basic income amount and then applying the tax rate set by the Executive Yuan (the current collection rate is 12%). Dongshan Office further explained that for Profit-seeking Enterprises whose regular income tax calculated according to this Act is greater than or equal to the basic tax amount, the income tax payable for that year should be determined in accordance with the Income Tax Act and other relevant laws. For those whose regular income tax is less than the basic tax amount, the income tax payable should be calculated and determined according to the Income Tax Act and other relevant laws; additionally, the difference between the basic tax amount and the regular income tax should be recognized. If there is an underreporting of the basic income amount resulting in underreported tax, in addition to the supplementary collection of taxes, penalties shall be imposed in accordance with Article 15, Paragraph 1 of this Act. For any inquiries, you are welcome to call our toll-free service number 0800-000321. It is our pleasure to serve you. Press Release Contact: Profit-seeking Enterprise Income Tax and Estate & Gift Section, Mr. Wu Phone: (04)24225822 Ext.108  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=1102ccc7da8f43a1ad0c3c1741931385]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 08 May 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Foreign Individuals Filing Individual Income Tax Returns Must Pay Attention to Their Tax Residency Status.]]></title>
	<description><![CDATA[The Dongshi Office, National Taxation Bureau of the Central Area,   Ministry of  Finance, stated that foreign nationals filing individual income tax returns in Taiwan are subject to different filing rules depending on their tax residency status. Taxpayers should take note to avoid violations of the law. Tax residency status is classified as follows: Non-resident ( < 183 days) Resident (stay ≥ 183 days). The Dongshi Office indicates that for foreign nationals working in the R.O.C., the number of days of stay is determined based on the passport entry and exit stamps or the “Certificate of Entry and Exit Dates” issued by the National Immigration Agency, Ministry of the Interior. If there are multiple entries and exits within a taxable year, the days of the stay are accumulated. If a foreign national stays in the R.O.C for 183 days or more within a taxable year, he or she will be considered a resident for tax purposes. Residents must file an individual income tax return for the previous year's total consolidated income, exemptions, and deductions with the tax authority between May 1st and May 31st each year (if May 31st falls on a holiday, the deadline will be extended to the next working day). Any tax payable must be settled at the time of filing. If departing Taiwan before year-end, the taxpayer must complete tax filing and payment before departure.  If a foreign national is required to file the Individual income tax return but fails to do so, and the tax authority later discovers that the taxpayer's taxable income is subject to assessment, in addition to payment of the tax due, a fine of up to three times the amount of underpaid tax may be imposed. The Office further advises foreign nationals working in the R.O.C. to carefully calculate their days of stay. In the event of tax disputes, communication and coordination issues, petitions or complaints, or administrative remedy consultations, assistance may be requested from the Tax Ombudsman that applications for taxpayer rights protection may be accepted through various channels, such as documentation, fax, in-person interviews, email, telephone, online platforms. etc. For further information on taxpayer rights protection, please visit the National Taxation Bureau of the Central Area website and access the "Taxpayer Rights Protection Zone" under the homepage's featured section (https://www.ntbca.gov.tw). 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: Service Management Section, Ms. Chen. Tel: （04）25881178 ext. 202  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=e6b089320fba4f399aa3a40d1f09fe8c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 08 May 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[It Is More Convenient for a Foreign Taxpayer to Receive a Tax Refund via a Bank Account.]]></title>
	<description><![CDATA[The Miaoli Branch, National Taxation Bureau of the Central Area, Ministry of Finance indicates that any taxpayer who files an income tax return before the deadline stipulated by the Income Tax Act and is estimated to have a tax refund may receive his or her refund via a bank account. Eligible accounts are limited to transferable NT-dollar accounts of specified Financial Institution or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer's spouse or to a dependent in case of a joint-filing, and shall have been opened with the use of an R.O.C. ID No. or an ARC No.  After examining the Individual Income Tax Return as per the general examination procedure and determining the amount of tax refund, the National Taxation Bureau (NTB) will deposit the tax refund into the appointed bank account directly. This method is more convenient for taxpayers to receive their tax refund. The Branch further notes that, in the case that the tax refund cannot be deposited into the appointed bank account, the NTB will mail a notice to the taxpayer and issue a refund check instead. The Branch would like to remind taxpayers that if a taxpayer cannot collect the refund check in person, he or she will then need to submit an application and attach a copy of the signature page of the taxpayer's passport and a copy of the agent's ID card or ARC to appoint an agent collecting the refund check. If you have any questions, please call our toll-free  number 0800-000321 for consultation, and we will be pleased to serve you. Contact person: Individual Income Tax Section, Ms. Hsu Tel: (037)320063 ext. 215.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=d7f810d0e7fa4143826649eb45dbd1dc]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Apr 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Reminder that the Filing Period for the 2025 Alien Individual Income Tax Return is  from May 1 to June 1.]]></title>
	<description><![CDATA[The Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), states that alien individuals with income sourced from the Republic of China (R.O.C.) in 2025 who reside (stay) in the R.O.C. for a total of more than 183 days within the year and will not leave Taiwan before April 30, 2026 should file a 2025 individual income tax return from May 1 to June 1, 2026. The Branch further explains: From May 1 to May 3, 2026 is a national holiday, and the National Taxation Bureau will be closed during the period. Alien individuals who wish to file their tax return in person are advised to visit the National Taxation Bureau on a regular business day (starting from May 4).  Alternatively,  taxpayers may still complete their filing through the online tax filing system, which will not be affected by the holidays and is therefore both fast and convenient. The Branch specifically reminds alien individuals that, either through the online filing system, or in person, or by appointing a duly authorized agent, the alien’s passport, National Health Insurance (NHI) Card, or other relevant identification or income documents should be provided to the National Tax Bureau at their place of residence at the time of filing the return (based on the address registered on their residence permit) during the income tax filing period. If you have any questions, please call our 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=eac96e0a17d4492f8d9693da3f7a44db]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Apr 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[Scrapping and replacing old cars and motorcycles as well as purchasing new small cars and motorcycles have the benefits of commodity tax reduction and tax refund.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance stated that, to continue promoting energy-saving and carbon-reduction policies, Article 12-5 of the Commodity Tax Act was amended and promulgated on September 5, 2025. In addition to extending the implementation period of the tax reduction and refund measures for replacing old used cars and motorcycles with new ones until December 31, 2030, the amendment also introduces new provisions: a maximum tax reduction of NT$50,000 per vehicle for the purchase of new small passenger cars with an engine displacement of 2,000cc or less (hereinafter referred to as “new small passenger cars”), and a maximum tax reduction of NT$2,000 per vehicle for motorcycles with an engine displacement of 150cc or less (hereinafter referred to as “new small motorcycles”), benefitting citizens who buy new vehicles. The Central District National Taxation Bureau explains that for individuals who purchase a new small passenger car or a new small motorcycle (hereinafter referred to as “new small vehicles”), as long as the new vehicle is registered with license plates on or after September 7, 2025, they can enjoy a reduction and refund of the vehicle commodity tax of NT$50,000 and NT$2,000, respectively. Additionally, if the vehicle also meets the requirements for the old-for-new replacement vehicle tax reduction and refund, an extra commodity tax refund of NT$50,000 and NT$4,000 can be applied for. After combining the new small vehicle purchase tax reduction and the old-for-new replacement tax refund, the maximum refund is capped at the actual commodity tax payable for the new vehicle, reaching up to NT$100,000 and NT$6,000, respectively. For vehicles eligible for the tax refund, the manufacturer or importer must apply for the refund with the local National Taxation Bureau or the customs office at the place of import. The bureau urges that if members of the public plan to purchase a new car or motorcycle, they should take advantage of the relevant tax refund incentives to protect their own rights and interests. For related information, please visit eTax Portal, Ministry of Finance (Chinese Version) / Tax Information / Reduced Commodity Tax for the Purchase of New Vehicles and Trade-In Replacement/ the dedicated sections for “Purchasing New Small Cars (Motorcycles)” and “Trade-in for New Cars(Motorcycles) commodity Tax Reduction. ”(Website:https://www.etax.nat.gov.tw/etwmain/tax-info/replace-vehicle-reduced-commodity-tax/purchase-vehicle-reduced-commodity-tax-refund-area). 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 Division, Mr. Liang Yung Lung Tel:(04)2305-1111 ext. 7565.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=84bb6f06a0254990b35abfc6d844e8a0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 02 Apr 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[Small-scale Business Entities Affected by Heavy Rainfall Eligible for Tax Relief.]]></title>
	<description><![CDATA[The Changhua Branch of the National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, announced that small-scale business entities whose operations are disrupted by heavy rainfall or other natural disasters may apply for disaster-related tax relief. Eligible business entities, upon approval, may deduct non-operating days, with business tax assessed based on the actual number of operating days. Affected business entities are advised to follow a three-step disaster loss reporting procedure: 1. Take photographs as evidence before cleanup begins; 2. Prepare supporting documents, including a list of losses, repair cost estimates, and any other relevant evidence; 3. Submit an application to the competent tax office after the disaster. In response to recent disaster events in certain areas, tax authorities will adopt simplified and expedited procedures and actively assist affected business entities in applying for tax reductions or exemptions. Applications may be submitted either online or in paper form to the competent tax authority. 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, Ms. Huang, Ching-Hui. Tel: (04)7274325 ext.303.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=5fdb389d6f5d4936ad7db686de9c97a6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[For 2025,there is a NT$213,000 basic living expense for taxpayers.]]></title>
	<description><![CDATA[The Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance expressed that the basic living expense per person for the year 2025 is NT$213,000, which applies to the individual income tax filed in May of this year (2026). According to Article 4 of the Taxpayer Rights Protection Act (hereinafter referred to as the TRPA) and Article 3 of the Enforcement Rules of the TRPA, the total amount of basic living expenses for a household is calculated in accordance with the basic living expense per person in the current year announced by the Ministry of Finance multiplied by the number of persons in the household, including the taxpayer, spouse, and dependents. If the total amount of basic living expense is higher than the sum of exemptions and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for the disabled, special deduction for educational tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing), the difference can be used as an additional deduction from the gross consolidated income. In the case that a foreign resident of the R.O.C. departed and did not return during a taxable year, the basic living expense shall be calculated in proportion to the length of stay in the R.O.C. during that year. The office also urged that if taxpayers are facing disputes related to taxes, they can seek the help of a taxpayer ombudsman to communicate and coordinate on disputed cases. 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 Division, Ms. Pan. Tel: (04)8332100 ext.521.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=af024eed441c45418736b2afa64e0916]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[The Educational, Cultural, Public Welfare or Charity Institutions or Organizations not Declaring All Revenues for the Financial Year Will be Fined.]]></title>
	<description><![CDATA[The YunLin Branch of the National Taxation Bureau of the Central Area, Ministry of Finance stated that, if the revenue of the educational, cultural, public welfare, or charity institutions or organizations（hereinafter referred to as institutions or organizations）and that of their subsidiary organizations fails to be declared, institutions or organizations will not be exempted from income tax according to the regulations of Subparagraph 9 of Paragraph 1 of Article 2 of the "Standards Governing Application of Income Tax Exemption to Educational, Cultural, Public Welfare or Charity Institutions or Organizations.  If tax payable is to be levied over NTD10,000 （in the case of using Blue Return or certified by Certified Public Accountant, NTD20,000,) the institutions or organizations will be fined according to Paragraph 1 of Article 110 of the Income Tax Act. All revenue shall be declared including the sales of goods（such as land, house, stocks）or service and non-sales of goods or service. If undeclared revenues exceed 10% of total revenues and are more than NTD100,000, the exemptions will not be applied. If the declared revenues plus undeclared revenues minus total expenses equal income over NTD120,000 and if the levied taxes are over NTD10,000 （or in the case of using Blue Return or Certified by Certified Public Accountant, NTD20,000), the institutions or organizations will be fined according to the Income Tax Act. For example, organization A sold a parcel of land at the value of NTD150,000 but didn't declare this in the tax return. After recalculation, if the total revenues reached NTD1,000,000, the undeclared revenues 150,000 divided by the total revenue of 1,000,000 equals 15%（150,000/1,000,000=15%), and since the revenues were more than NTD100,000, the total revenues shall be taxed. In this case, organization A declared a surplus of NTD200,000 plus undeclared revenue of NTD150,000, which equals a surplus of NTD350,000.  The tax payable to be levied is NTD70,000（350,000*rate 20%）with the amount of NTD30,000 subject to penalty（350,000*20%-200,000*20%). The YunLin Branch of the National Taxation Bureau of the Central Area, Ministry of Finance restated that every revenue of institutions or organizations shall be recorded in an accounting book thoroughly to prevent the under-reporting of revenue or undeclared revenue, levied taxes, and fines in consequence of incomplete accounting records. 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 Section, Ms. HSU Tel: (05)5345573 ext. 103.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=b480f9f969ea4e71999eef85f8109d2e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 23 Feb 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Up to NT$100,000 tax rebate for replacing and purchasing a passenger car; up to NT$6,000 tax rebate for motorcycles.]]></title>
	<description><![CDATA[The Jhushan Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that in order to stimulate market demand, revitalize the automobile and motorcycle industries, and promote energy conservation and carbon reduction, the application period for Article 12-5 of the Commodity Tax Act has been extended until December 31, 2030. For the purchase of a passenger car with an engine displacement of 2,000 cc or below and completion of new registration, the commodity tax may be reduced by NT$50,000 per vehicle. For the purchase of a motorcycle with an engine displacement of 150 cc or below and completion of new registration during the same period, the tax may be reduced by NT$2,000 per vehicle. However, if the tax payable on the vehicle is less than NT$50,000 (cars) or NT$2,000 (motorcycles), the tax reduction shall be capped at the amount of tax payable. The office further explained that for scrapped or exported passenger cars, light trucks, or dual-purpose passenger/cargo vehicles that have been registered for at least one year and were manufactured more than 10 years ago, if a new vehicle of the types listed above is purchased and newly registered within six months before or after the scrapping or export date, the commodity tax reduction may be up to NT$100,000 per new vehicle. For motorcycles of 150 cc or below that have been in service for more than four years and are scrapped or exported, if a new motorcycle is purchased and newly registered within six months before or after the scrapping or export date, the commodity tax reduction may be up to NT$6,000 per new motorcycle. The office urges the public to apply to the manufacturers as soon as possible if they meet the above conditions to ensure their own tax rebate rights. 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. Huang  Tel: (049)2641914 ext.304.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=ff44e46b7dac493ba55e241fe548c4f4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 13 Feb 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Cloud Invoices will do you good! The winning prize money will be directly remitted to your account when you win.]]></title>
	<description><![CDATA[Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance stated that, the Uniform-Invoice Prize Winning Numbers are announced on the 25th of every odd-numbered month, covering the previous two months of uniform invoices. At the same time, the Cloud-Invoice Award Winning Numbers are also announced. To encourage the public to use digital carriers to store cloud invoices, the Ministry of Finance has increased 700 thousand sets of the winning numbers for the NT$500 prize, from 2.45 million to 3.15 million sets bimonthly from May to December last year（2025）, offering the public more chances to win. The Branch explained that if a cloud invoice wins both a general prize and the cloud invoice exclusive award, the winner may claim only one prize. Prize winners must redeem their rewards within three months, starting from the 6th day of the month following the prize announcement, at the redemption institutions during their announced service hours. For cloud invoice winners, the Ministry of Finance E-Invoice Platform and the Uniform Invoice Prize Redemption App allow users to integrate their various digital carriers under a mobile barcode and set up a designated bank account for prize deposits. After withholding tax is levied on the prize, the prize money will be transferred directly by the authorized redemption institution. This process helps winners avoid forgetting or missing the redemption deadline and removes the limitation of in-person collection during office hours. If the public has any further questions, they can call our toll-free service number 0800-000-321 during office hours, and the Bureau will be pleased to serve you. Contact person: Sales Tax Section, Fengyuan Branch, National Taxation Bureau, Ms. Chuang Tel: (04)25291040 ext. 306.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=ff4c147fff664acb82d7d14a6306c2c5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 13 Feb 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How to calculate the deduction for lineal descendants if the heirs are minor children when filing an estate tax return?]]></title>
	<description><![CDATA[National Taxation Bureau of the Central Area, Ministry of Finance stated that in inheritance cases occurring in 2025, the deduction for direct blood relatives is NT$560,000 per person. If the deceased left minor children, an additional NT$560,000 can be deducted for each child until they reach adulthood (18 years of age). For example: The deceased, A, passed away on March 1, 2025, leaving behind children B (born February 1, 2007) and C (born November 1, 2012). Since B was an adult at the time of A's death, the deduction is NT$560,000. C has 5 years and 8 months before reaching adulthood (C turns 18 on November 1, 2030), so the deduction can be added for 6 years, with an additional NT$560,000 deducted each year, totaling NT$3,360,000 over 6 years. The total deduction is NT$3,920,000 (NT$560,000 + NT$3,360,000).The total deduction for direct blood relatives of the deceased A for estate tax is NT$4,480,000 (NT$560,000 + NT$3,920,000). 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, Mr. Wu Tel: (04)2305-1111 ext. 2235.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=8d1ad99fa1074e63854e637d8901b920]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 04 Dec 2025 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Total value of farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from total amount of gifts for levying the gift tax.]]></title>
	<description><![CDATA[According to the Shalu Tax Office, National Taxation Bureau of the Central Area, Ministry of Finance, as stipulated under subparagraph 5, Paragraph 1, Article 20 of the Estate and Gift Tax Act, the total value of crops and farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from the total gift amount for levying the gift tax. The Office explains that, if the donee fails to use the farmland for agricultural purposes continuously for 5 years from the date of gift and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purposes before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purposes is due to the fact that the donee has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purposes pursuant to 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: Services Section, Ms. Hsueh Tel: (04)26651351 ext. 504.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=35e0b0a7cd454aa4ac66c9eb6ab0e87f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 20 Nov 2025 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Have you noticed the impact of the Basic Living Expense on the amount of your tax?]]></title>
	<description><![CDATA[The Yuanlin Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that some taxpayers have inquired why an increase in itemized deductions did not reduce their tax liability. An investigation revealed that it was due to the impact of the "basic living expense.” It further explained that the so-called "basic living expense" refers to the minimum amount required to maintain a basic standard of living. This is determined annually by the central competent authority, based on 60% of the national median per capita disposable income, as announced by the Directorate-General of Budget, Accounting and Statistics. According to the Ministry of Finance, the basic living expense for 2024 was NT$210,000 per person. By multiplying this amount by the number of members in the tax household (including the taxpayer, spouse, and dependents), the total basic living expense for the household can be calculated. If this amount exceeds the sum of exemptions and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for the disabled, special deduction for tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing),the difference may be deducted from the household's gross consolidated income. The office gave an example of a four-member household (taxpayer, spouse, and parents under the age of 70, all without disabilities) with a gross consolidated income of NT$1,000,000 in 2024. Using the standard deduction, the total basic living expense in 2024 was NT$840,000 (NT$210,000 × 4 people), the total exemptions and deductions amount to NT$700,000 (including exemptions NT$388,000, standard deduction NT$262,000, and NT$ 50,000 for the special deduction for savings and investment). The difference of NT$140,000 (NT$840,000－NT$700,000) can be deducted from the gross consolidated income, resulting in a tax payable of NT$8,000 (NT$1,000,000－NT$700,000－NT$140,000) × 5%. If the taxpayer makes a donation, increasing the itemized deductions to NT$302,000, the total of exemptions and deductions increases to NT$740,000. The difference of NT$100,000 (NT$840,000－NT$740,000) can be deducted. Furthermore, the tax payable still remains NT$8,000 (NT$1,000,000－NT$740,000－NT$100,000) × 5%. In both scenarios, although the taxpayer chose to use itemized deductions, the total of exemptions and deductions still did not exceed the total basic living expense. Therefore, even though the itemized deductions increased, the basic living expense difference that could be deducted from the gross consolidated income decreased accordingly, resulting in no change to the amount of tax payable. 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.Yu Tel: (04)8332100 ext. 202.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=50c2c59c5a6d408794d271d603b56b7e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 20 Nov 2025 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Corporate Donations to Mainland China Require Approval Before Being Deductible as Expenses.]]></title>
	<description><![CDATA[The Taichung Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that, in accordance with Article 79 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax, donations made by profit-seeking enterprises to Mainland China must be approved by the Mainland Affairs Council. Furthermore, such donations must be carried out through organizations or institutions that comply with Paragraph 4, Article 11 of the Income Tax Act, and proper receipts issued by these organizations must be obtained before the donations can be recognized as deductible expenses or losses for the year.    The Taichung Branch explained that, in light of recent floods in certain areas of Mainland China, enterprises intending to make donations should note that such donations must first be reviewed and approved by the Mainland Affairs Council in accordance with the Income Tax Act and related regulations. Donations must be made through qualified organizations or institutions. Donations made without approval, or directly to Mainland entities, cannot be listed as deductible expenses or losses. The National Taxation Bureau reminds profit-seeking enterprises that, when filing their income tax returns, any donations to Mainland China must comply with the relevant laws and regulations to avoid adjustments and supplementary tax payments. 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 and Estate Gift Tax Section, Mr.Chen Tel: (04)22588181 ext.119.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=77a4eeeda20b4ab69131bba8a5584ff4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Oct 2025 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Imposter NTB Scams: Beware of Being Deceived!]]></title>
	<description><![CDATA[Jhunan Office, National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance (MOF) has recently received reports from business owners regarding fraudulent tax inspection notices that urge recipients to download or click on links within the emails,leading to personal data breaches and financial losses. Jhunan Office is warning the public to be cautious and not fall victim to these scams. Jhunan Office explained that tax-related scams are widespread and National Taxation Bureau(NTB) does not notify individuals about account audits, tax payments, or refunds via phone calls or website links. If you receive an email purporting to be from the government, always verify that the sender's email address ends in "gov.tw".If you receive any suspicious messages, please call the Anti-Fraud Hotline at 165 for verification or contact the free service hotline at 0800-000321 for verification.  Jhunan Office especially calls on the public to be vigilant and follow these three anti-fraud tips: (1) Stay calm, avoid sharing personal information, and do not click on unknown links; (2) Carefully verify the source of any suspicious communication; and (3) Immediately call the Anti-Fraud Hotline at 165 for verification. If you have any relevant questions, please call the toll-free service hotline at 0800-000321 for consultation, and we will commit ourselves wholeheartedly to providing you with assistance. Contact person: Services Section of Jhunan Tax Collection Office,  Ms.Huang Tel:（037）460597 ext.505.]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=524a4a7043cc45428689aac9b0dc7510]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 01 Jun 2025 02:00:00 GMT</pubDate>

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