Though sales of film tickets are exempted from the use or issuance of uniform invoices, business entities shall still file and pay business tax accordingly.

Before Obtaining Remuneration for Services or Business Profits from Sources in the R.O.C., Foreign Profit-Seeking Enterprises May Apply for the Adoption of Net Profit Ratio and Domestic Profit Contribution Ratio to Calculate Taxable Income and Withholding Tax

 The Expiration Date Stated on Tax Refund Checks Are Only for One Year, So Please Cash Your Checks As Soon As Possible.

How Shall Foreign Residents of the R.O.C. File Their Annual Income Tax Returns if They Intend to Leave Taiwan and Will Not be Back Within the Same Calendar Year?                                            

"The Taxpayer Rights Protection Act" Protects Taxpayers’Rights