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1 Business Entities Issuing Electronic Invoices Can Inquire and Download Their Electronic Data of Business Tax Payment Certificate Levied by Customs by Using an Industrial Commerce Identification Card
2 In a case where a fine is confirmed and received after a whistleblower dies, the tax authority shall grant the whistleblower's heir a reward and withhold a certain tax rate of the reward.
3 CFC rule shall be enforced from the 2023 taxable year for enterprises. 
4 Be Careful! Those who fail to pay tax by the due date may be restricted from exiting the Republic of China.
5 How Do Domestic Hotel Resorts Issue Uniform Invoices and File Business Tax When Customers Book Accommodation through Offshore Online Travel Agencies?
6 Foreign profit-seeking enterprises that transfer the earnings of domestic-related enterprises to foreign countries by signing service contracts shall not be eligible for Paragraph 1, Article 25 of the Income Tax Act.
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