Ministry of Finance, R.O.C. FAQs -

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May 20, 2013 Mon.

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Is a profit-seeking enterprise subject to any penalty provisions in the case of any omission or evasion of the basic tax due to its omission or under-reporting of basic income? (National Taxation Bureau of the Southern Area - 2013/5/1)
Which documents with respect to transfer pricing shall profit-seeking enterprises prepare when filing an income tax return? (National Taxation Bureau of the Southern Area - 2013/5/1)
If a couple gets married or divorced during the interim of the year, how should they file their taxes? (National Taxation Bureau of the Southern Area - 2013/5/1)
What special deductions can the taxpayer claim for pre-school children? (National Taxation Bureau of the Southern Area - 2013/5/1)
What is the Tobacco and Alcohol Tax? Who shall pay the tax? (National Taxation Bureau of the Southern Area - 2013/5/1)
How does a manufacturer subject to the Commodity Tax Act apply to register as a taxable commodity manufacturer and register its taxable commodities? (National Taxation Bureau of the Southern Area - 2013/5/1)
What is the system of claiming VAT refunds by foreign passengers purchasing goods? (National Taxation Bureau of the Southern Area - 2013/5/1)
Who is eligible for foreign passenger status? (National Taxation Bureau of the Southern Area - 2013/5/1)
If any, how shall a profit-seeking enterprise make its voluntary payment of tax? (National Taxation Bureau of the Southern Area - 2013/5/1)
What are the income tax rates of major countries in 2013? (Ministry of Finance - 2013/4/30)
What is the tax burden of Taiwan in recent years compared with other countries? (Ministry of Finance - 2013/4/30)
What is tax expenditure? What are the main tax expenditure items of Taiwan? (Ministry of Finance - 2013/4/30)
What’s the scope of Modern Public Finance? How to subscribe? (Ministry of Finance - 2013/4/30)
Where can aliens file their individual income tax returns？ (National Taxation Bureau of the Southern Area - 2013/4/30)
What kinds of papers and documents should be submitted？ (National Taxation Bureau of the Southern Area - 2013/4/30)
If a profit-making enterprise does not have a fixed place of business or any business agent in the territory of the Republic of China, how does it pay taxes? (National Taxation Bureau of the Southern Area - 2013/4/30)
Starting from January 1, 2013, what kinds of securities shall be subject to the levy of individual income tax? And what kinds shall not? (National Taxation Bureau of Taipei - 2013/4/28)
What do “taxation based on designated ratios” and “taxation based on actual dealings” mean? And what is the mode of taxation, person who is liable to tax, scope of taxation for each of them? (National Taxation Bureau of Taipei - 2013/4/28)
Is there any tax incentive (privilege) for selling shares of a stock which has been held for a relatively long period? What is the applicable regulation? (National Taxation Bureau of Taipei - 2013/4/28)
What is the tax rate for an individual who adopted the mode of taxation based on designated ratios for the calculation of his/her income derived from securities transactions? And how shall the income be determined? (National Taxation Bureau of Taipei - 2013/4/28)
What is the tax rate and how shall the income be calculated under the mode of taxation based on actual dealings? And what are the necessary documents while filing the tax return? (National Taxation Bureau of Taipei - 2013/4/28)
As I plan to file for my real estate in a “self beneficiary trust” and later plan to sell the real estate, how do I calculate the holding period? Does it require levying any special commodity or labor rendered tax? (National Taxation Bureau of the Northern Area - 2013/4/25)
Following a new commissioner being elected at the community management committee recently, where at the National Taxation Bureau should the change of the commissioner be declared? What kind of information needs to be prepared? (National Taxation Bureau of the Northern Area - 2013/4/25)
When two brothers take turn supporting their direct blood parents, how is the dependent deductible declared? (National Taxation Bureau of the Northern Area - 2013/4/25)
How is the marriage gift declared? (National Taxation Bureau of the Northern Area - 2013/4/25)
Does the bequeathing recipient affect the calculation of the taxable amount? (National Taxation Bureau of the Northern Area - 2013/4/25)
As the incentive measures for the uniform invoices issued using a cash register will expire in 2013, what criteria are required for the profit-seeking enterprises to be eligible to continue issuing the uniform invoices with a cash register? (National Taxation Bureau of the Northern Area - 2013/4/25)
Effective 2013, how does the calculation of the basic profit-seeking enterprise income tax amount differ? (National Taxation Bureau of the Northern Area - 2013/4/25)
When a tax filer fails to pay one half of the assessed tax in a subsequent tax audit to be referred for mandatory execution and forfeited of a subsequent audit, will the mandatory seizure continue? (National Taxation Bureau of the Northern Area - 2013/4/23)
At what amount cap that an individual who owes the combined individual income tax is to be reported by the Ministry of Finance to the Immigration Administration, banning the individual from leaving the country? (National Taxation Bureau of the Northern Area - 2013/4/23)

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