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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>Mon, 14 Sep 2026 09:08:34 GMT</pubdate>
<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[From January 1, 2026, Tax Withholders Making Payments to the Content Creators Shall Withhold Tax, File and Issue Withholding Tax Statements.]]></title>
	<description><![CDATA[The Yunlin Branch of National Taxation Bureau of the Central Area, Ministry of Finance, said that the Ministry of Finance announced the Operation Directions on the Levy of Income Tax on Individuals Who Publish Creative or Informational Content Online on December 23, 2025. From January 1, 2026, business entities who make payments to content creators (i.e. individuals who publish, create, or share information on the internet) shall withhold withholding tax, as well as file and issue withholding tax statements in accordance with relevant provisions. Business entities refer to those required to apply for taxation registration in accordance with Article 28-1 of the Value-Added and Non-Value-Added Business Tax Act, and are tax withholders as stipulated in Article 89 of the Income Tax Act. The Branch further explained that when a tax withholder makes a payment to a content creator, it shall calculate revenue source from R.O.C. depending on the domestic profit contribution ratio in accordance with Articles 88 and 92 of the Income Tax Act, file and issue withholding tax statement. If the amount paid does not reach the minimum amount of income subject to tax withholding, the payment shall still be reported in accordance with Paragraph 3, Article 89 of the same Act. If the tax withholder is a foreign platform, it shall either by itself or through an appointed individual residing within the territory of the R.O.C. or an enterprise, institution, group, or organization with a fixed place of business therein, withhold tax, file with the competent tax authority at the place of taxation registration, and issue withholding tax statements in accordance with the preceding subparagraph. The Branch provides the following example. If a domestic content creator earns NT$100,000, the withholding tax is calculated as follows:                                                                                                                        The Branch would especially urge tax withholders to conduct a self-inspection. Where a tax withholder fails to withhold tax or under-withheld tax, fails to pay the tax withheld, or fails to submit the withholding tax statements, it will make a supplementary filing and pay the taxes to the tax authority immediately before the tax authority receives a report from an informant or initiates an investigation. Those who do so may be exempt from or receive a reduced penalty for tax violations in accordance with the provisions of Article 111 and Article 114 of the Income Tax Act and Article 5 and Article 6 of the Standard for the Exemption of Penalties for Misconduct in Taxation Affairs. If you have any questions about the withholding tax, you can call the toll-free service number at 0800-000321, and the branch officer will serve you wholeheartedly. Press Release Contact person: Individual Income Tax Section, Miss Lin Phone: (05)5345573 Ext.202  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=32c2fdba9f1448e3b43260a6d0d4958c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 30 Jul 2026 02:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Foreign taxpayers shall file tax return for house and land transaction income.]]></title>
	<description><![CDATA[Beigang Office, National Taxation Bureau of the Central Area, Ministry of Finance indicated that, from January 1, 2016, income derived from house and land transactions should be filed separately, and not be consolidated with the gross consolidated income in accordance with the Income Tax Act.  Foreign taxpayers who have any income derived from transactions of house, land, the house utilization right, presale house, and shares or capital that meet certain conditions (hereinafter referred to as the “house and land”) which comply with any one of the following conditions, shall file an individual house and land transactions income tax return: (1) The transferred house, the share of land associated with the house, or any land for which a construction permit may lawfully be issued is acquired on or after January 1, 2016. (2) The transferred right of using a house by creation of superficies is acquired on or after January 1, 2016. (3) The transferred right or the presale house with its building location is acquired on or after January 1, 2016. (4) The transactions of the shares or capital for any individual or profit-seeking enterprise directly or indirectly holding more than half of the total number of shares or the total amount of capital of an enterprise within or outside the R.O.C., where at least 50% of the value of such shares or capital are constituted by house and land within the territory of the R.O.C.; however, such case shall not apply if the transactions of the shares are those of companies on the Taiwan Stock Exchange, Taipei Exchange, or the Emerging Board. The formula of computing the amount of house and land transaction taxable income: Taxable income = the amount of house and land transaction income – the amount of land value increment calculated in accordance with the Land Tax Act. For non-residents of the R.O.C., the tax rate on the income of house and land transactions depends on whether the holding period exceeds 2 years. The tax rate is 45% if the holding period is less than 2 years; otherwise, tax rate is 35%. Taxpayers shall file house and land transaction income tax return to the tax collection authority within 30 days from the following day of the day on which the ownership transfer registration of house and land is completed, or the transaction day of the right to use a house by creation of superficies. If a foreign taxpayer fails to file house and land transaction income tax return, a fine in the amount of more than NT$3,000 but not more than NT$30,000 shall be imposed. 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: Beigang Office, Services Section, Ms. Shen Tel: (05)7820249 ext.202.  ]]></description>
	<link><![CDATA[https://www.ntbca.gov.tw/English/singlehtml/f1dd42510f2e44fd9ff0249b0c210772?cntId=12005ccd982f48aab082356ecbe719f4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 20 Jul 2026 02:00:00 GMT</pubDate>

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<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>

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	<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>

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	<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>

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	<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>

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	<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>

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<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>

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<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>

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<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>

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<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>

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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>

</item>
<item>
	<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>

</item>
<item>
	<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[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>

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