A profit-seeking enterprise that sells multiple pieces of real estate subject to the Income Tax on House and Land Transactions and falls under the category of separate calculation with consolidated filing should first offset the transaction losses against the house and land transaction income subject to the same tax rate in the current year.

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.

Have you noticed the impact of the Basic Living Expense on the amount of your tax?

Tax Payments Transferred for Compulsory Enforcement Can Also Be Paid Online – Truly Convenient.

Profit-seeking Enterprises May Reduce the Making-up of the Losses Incurred in Past Years from Their Surplus Earnings in the Current Year. The Term "the Losses Incurred in Past Years" Includes Losses from the Years Prior to 1997.