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<channel><title>財政部全球資訊網 - Press Release</title><link>http://www.mof.gov.tw</link><description>財政部全球資訊網 - Press Release</description><language>zh-tw</language><lastBuildDate>Wed, 22 May 2013 09:56:25 GMT</lastBuildDate><ttl>20</ttl><item iCuItem="72180" newWindow="N">
    <title><![CDATA[Divorced parents shall submit supporting documents in the case that both of them claim their children as dependents on their respective tax returns without agreements. ]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72180&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72180</guid>
    <pubDate>Thu, 16 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of Taipei (NTBT), Ministry of Finance indicated that in order to prevent double recognition, divorced parents shall first negotiate who is qualified to take the children exemptions if both of them would like to their children who are under twenty years of age, or although having attained twenty years of age, who are supported by the taxpayer by reason of school attendance, or having physical or mental disability, or being incapable of earning a livelihood. After negotiation, a paper agreement should be made for the purpose of recognition to the tax authority. If they fail to negotiate or fail to reach an agreement, then each of them shall respectively submit the relevant documents as the proof of recognition.

The NTBT also pointed out that according to the Explanatory Decree No. 35934 on September 3, 1977 enacted by the Ministry of Finance, the divorced parents should negotiate who may be eligible to claim the entire exemptions or share the exemptions by splitting dependents if there is more than one child. If they fail to reach an agreement, the tax authority will allow exemptions to the parent who actually lives with and raise the children. Further, the term “support” shall include “caring” and “raising”, it not merely refers to paying for the living expenses but also involving in education, physical or mental health, and ethical or moral values, etc. Therefore, if the divorced parents fail to reach an agreement on their children exemptions, the tax authority will grant the tax benefit to the parent based on the fact that he/she actually lives with the children, takes care of their daily lives and pays for their living expenses. 
The NTBT called on that if there is a dispute on claiming the children exemptions between divorced parents, they should negotiate in advance and make a paper agreement in order to avoid the future argument between tax authority and taxpayers. If they fail to negotiate or fail to reach an agreement, each of them shall properly keep the evidences or receipts which may substantially prove the facts that he or she actually supports the children. 
]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Divorced parents shall submit supporting documents in the case that both of them claim their children as dependents on their respective tax returns without agreements. ]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Divorced parents shall submit supporting documents in the case that both of them claim their children as dependents on their respective tax returns without agreements. ]]></dc:subject>
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    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 16 May 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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<item iCuItem="72112" newWindow="N">
    <title><![CDATA[Compulsory automobile liability insurance premiums for cars and motorcycles used by professional practitioners are approved to be filed as expenses under certain conditions]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72112&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72112</guid>
    <pubDate>Sun, 12 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[Mr. Wang living within the jurisdiction asks if the compulsory automobile liability insurance premiums paid for cars and motorcycles used for professional practice can be filed as expenses.

The National Taxation Bureau of the Southern Area (NTBSA) states that in the case that the cars and motorcycles used by professional practitioners are owned by the practitioners and listed in the properties catalog with legitimate documentary evidence attached, the truthfulness of their compulsory automobile liability insurance premiums (if required by professional practice to be paid) would be verified by collection authorities. Once verified, they are approved to be recognized. However, if the automobile is used for both business and household purposes, only half of the premium can be recognized. The expenses recognized are normally restricted to only one automobile, unless facts are presented to prove the use of the automobiles due to the needs of the business. Only in such case can the premiums for two or more automobiles be recognized. 

Press Release Contact:  Ms.Lin , Auditor, Second Legal Affairs Division
Telephone：06-2298099]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Compulsory automobile liability insurance premiums for cars and motorcycles used by professional practitioners are approved to be filed as expenses under certain conditions]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Compulsory automobile liability insurance premiums for cars and motorcycles used by professional practitioners are approved to be filed as expenses under certain conditions]]></dc:subject>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Sun, 12 May 2013 16:00:00 GMT</dc:date>
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<item iCuItem="72097" newWindow="N">
    <title><![CDATA[Preliminary Total Net Tax Revenue for April, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72097&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72097</guid>
    <pubDate>Thu, 09 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[<P>&nbsp;&nbsp;&nbsp; Total net tax revenue in April was NT$ 101,623 million, which was NT$ 10,989 million (+12.1 %) more than the same month last year, while the cumulation January to date were NT$ 413,046 million, which was NT$ 14,786 million (+3.7 %) more than the same period last year. Total net tax revenue for cumulation January to date as of cumulative distributed budget were 98.8 % </P>
<P>
<BR>
【Attachment】
<UL>
<LI>**Total Net Tax Revenue (Preliminary)　<A target="_nwMof" href="/public/data/statistic/news/10204/6829_10204.xls" target=_nwMof> (Excel)</A></LI>
<P>
<LI>**Net Tax Revenue of Central Government (Preliminary)　<A target="_nwMof" href="/public/data/statistic/news/10204/6929_10204.xls" target=_nwMof> (Excel)</A></LI>
<P>
<LI>**Total Net Tax Revenue in Recent Years　<A target="_nwMof" href="/public/data/statistic/news/10204/6859_10204.xls" target=_nwMof>(Excel)</A></LI><BR>
<UL></UL><BR></UL>
]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Preliminary Total Net Tax Revenue for April, 2013]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Preliminary Total Net Tax Revenue for April, 2013]]></dc:subject>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 09 May 2013 16:00:00 GMT</dc:date>
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<item iCuItem="72078" newWindow="N">
    <title><![CDATA[Properties given to a spouse according to a divorce agreement are exempted from gift tax]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72078&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72078</guid>
    <pubDate>Wed, 08 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[As times change, there are more changes than before in the marital relations between the two genders. After dealing with the emotional aspects, both parties in a divorce should still pay attention to whether any properties given to the other party involve any tax issues!

The National Taxation Bureau of the Southern Area (NBSTA), Ministry of Finance states that when couples divorce, the transfer of properties from one to another based on the divorce agreement is not an act of gift-giving; therefore, such items are exempted from gift tax. Thus, upon divorce, if the descriptions of the properties distributed are clearly expressed in the divorce agreement, the properties are not subject to gift tax filing. For properties not listed on the transfer agreement but claimed to be part of it, the transferor is obligated to provide evidence. If the transfer cannot be proven to be made in connection to the divorce agreement and is considered to constitute a free transfer, the gift tax should apply.

The Bureau reminds the public that when the above situation occurs, all relevant supporting documents should be kept as proof for inspection by the tax collection authorities in order to protect their own rights.

Press Release Contact:  Ms. Hu , Head, Second Examination Division
Telephone：06-2223111 Ext. 8041]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Properties given to a spouse according to a divorce agreement are exempted from gift tax]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Properties given to a spouse according to a divorce agreement are exempted from gift tax]]></dc:subject>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Wed, 08 May 2013 16:00:00 GMT</dc:date>
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<item iCuItem="72049" newWindow="N">
    <title><![CDATA[Summary of Exports and Imports for April, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72049&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72049</guid>
    <pubDate>Mon, 06 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[<BR>
<DIV><STRONG><FONT color=darkred>　Attachments：</STRONG></FONT></DIV>
<UL>
<LI>
<DIV class=MsoBodyTextIndent3>&nbsp; Download&nbsp;Word File&nbsp; <A title="( .doc file )(doc檔案下載;另開新視窗)" href="public/Attachment/35715561454.doc" target=_new>( doc file )</A>&nbsp;&nbsp;</DIV></LI><BR>
<LI>
<DIV class=MsoBodyTextIndent3>&nbsp; Download Statistical Tables&nbsp; <A title="( .xls file )(XLS檔案下載;另開新視窗)" href="public/Attachment/3571410530.XLS" target=_new>( .xls file )</A></DIV></LI></UL>]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Summary of Exports and Imports for April, 2013]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Summary of Exports and Imports for April, 2013]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Mon, 06 May 2013 16:00:00 GMT</dc:date>
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<item iCuItem="72016" newWindow="N">
    <title><![CDATA[How can ROC residents and non-ROC residents file their annual income tax returns?]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=72016&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">72016</guid>
    <pubDate>Thu, 02 May 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicated that any ROC resident having income from sources in the ROC, including remunerations paid by an employer outside the ROC for services rendered in the ROC, must file an income tax return before departure or file an annual income tax return for the previous year from May 1 to May 31 of the current year. Income tax returns must be submitted to the tax authorities. The income tax shall be declared and assessed by a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus the exemptions and deductions.
Non-ROC residents receiving income from sources in the ROC shall have their income tax computed according to the withholding tax rate and paid at the respective sources; but, for income which is not subject to the Withholding Code, the taxpayer shall file and pay tax in line with the withholding tax rate by the due date, and, in the case that he or she leaves the ROC before the filing due date, he or she must file before his or her departure. For such earnings as those from the transactions of property, the taxpayer shall file an income tax return in accordance with the proper withholding rate.
In addition, non-ROC resident individuals staying in the ROC over 90 days receiving remuneration paid by an employer outside the ROC for services rendered in the ROC shall declare and pay the income tax by a regulated tax rate on their earnings.
If you have any questions, please call the toll-free number 0800-000-321. It is our pleasure to serve you.]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[How can ROC residents and non-ROC residents file their annual income tax returns?]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[How can ROC residents and non-ROC residents file their annual income tax returns?]]></dc:subject>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 02 May 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71946" newWindow="N">
    <title><![CDATA[The Relevant Regulations apply to Foreign Taxpayers When Filing Individual Income Basic Tax Return ]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71946&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71946</guid>
    <pubDate>Mon, 29 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of Taipei (NTBT), Ministry of Finance indicated that any foreign taxpayer who falls within the definition of the term “resident” given in Article 7 of Income Tax Act, is obliged not only to file the consolidated income tax return according to Article 71 of aforesaid Act, but also to file the income basic tax return in the case that taxpayer, his/her spouse, and/or dependents obtain any income within the provisions of Article 12 of the Income Basic Tax Act in the same taxable year.

The NTBT described that if a foreign taxpayer who resides within the territory of the Republic of China for 183 days or more during a taxable year, such “resident” taxpayer, his/her spouse, and/or his/her dependents obtain any basic income within the scope of Article 12 of the Income Basic Tax Act during a taxable year, such as overseas income; income derived from the sale of shares of stocks before 2013 and the stocks are not listed in the TAIEX, the OTC market, or the emerging market,; insurance payment received by the beneficiary of a life insurance policy or annuity in which the beneficiary and the proposer are not the same and non-cash donations or contributions, etc., he/she shall file the income basic tax return according to Article 4 and Article13 of Income Basic Tax Act, in addition to a regular income tax return. Taxpayer who fails to file or underpay income basic tax, tax authority will issue a penalty to such taxpayer according to Article 15 of Income Basic Tax Act through examination.

The NTBT explained the regulations by giving an example. Mr. A , a foreign taxpayer, resided within the ROC for 222 days during 2011. In spite of the fact that   he had filed the consolidated income tax return without any delinquent payment for Year 2011 ; however, tax authority found that he failed to report the basic income from the sale of shares of stocks which are not listed in TAIEX worth NTD$14,000,000. Due to the fact that the total of his basic income exceeded NT$ 6,000,000, not only did he have to pay the income basic tax overdue, but also he was imposed a relevant penalty (up to three times of the delinquent amount, according to Paragraph 2, Article 15 of Income Basic Tax Act.) 

The NTBT called on that foreign taxpayer should report the basic income and pay the income basic tax accordingly as long as his/her basic income exceeds NT$6,000,000, even though his/her annual gross consolidated income does not exceed the sum of exemption and standard deduction (which case may be exempt from filing of annual income tax return according to Paragraph 3, Article 71 of Income Tax Act). Protection of the taxpayer’s right is left only to his/her own discretion.

]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[The Relevant Regulations apply to Foreign Taxpayers When Filing Individual Income Basic Tax Return ]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[The Relevant Regulations apply to Foreign Taxpayers When Filing Individual Income Basic Tax Return ]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Mon, 29 Apr 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71914" newWindow="N">
    <title><![CDATA[The amount of the deduction for basic income and the basic income tax rate have been revised as of 2013   ]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71914&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71914</guid>
    <pubDate>Mon, 29 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[  The National Taxation Bureau of the Central Area, M.O.F. indicated that following the partial amendment of Article 8 of the Income Basic Tax Act was executed from Jan. 1st, 2013 and the issuance of Ruling No.1010058943 by the Executive Yuan last year, the amount of the deduction for basic income for profit-seeking enterprises has been reduced from NTD 2,000,000 to NTD 500,000, and the basic income tax rate for profit-seeking enterprises has been increased from 10% to 12% as of 2013.

  Furthermore, as a special reminder with regard to Article 7 of the Income Basic Tax Act, a profit-seeking enterprise which sells stocks which are held for 3 years or more and categorized as securities as regulated in Article 4-1 of the Income Tax Act can only ascribe half of the income balance (net income from securities sold after the deduction of losses from such income transactions) to be included  in the calculation of the basic income tax base. Moreover, losses from such securities sold can be carried forward for five years.     

  The new regulations have enforced as of 2013. Profit-seeking enterprises should please pay attention to the above revisions when declaring their income basic tax report in 2014. 

  If you have any questions about the above issues, please call the toll free number (0800) 000321, or use the internet-phone system at www.ntact.gov.tw. (Information provider: Tian Cin Lin, Profit-Seeking and Estate and Gift Division, Miaoli Branch. Tel: 037-320063-107)
]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[The amount of the deduction for basic income and the basic income tax rate have been revised as of 2013   ]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[The amount of the deduction for basic income and the basic income tax rate have been revised as of 2013   ]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Mon, 29 Apr 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71913" newWindow="N">
    <title><![CDATA[ROC Foreign Residents Should File Their 2012 Individual Income Tax Return before May 31, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71913&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71913</guid>
    <pubDate>Mon, 29 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[  The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance reminds foreigners living in the ROC to please file their 2012 individual income tax return before May 31, 2013. 
 The NTBCA explains that a foreigner staying in the ROC for 183 days or more during a taxable year is considered as a resident of the ROC and will be required to file his or her annual income and pay tax by the following May 31. He or she may declare exemptions and deductions according to the provisions of the Income Tax Act. However, if the foreigner intends to leave the territory of the ROC in the interim of the year, and will not come back during the same calendar year, he or she should file an income tax return prior to departure. The amount for exemptions and the standard deduction shall be calculated in proportion to the total number of days he or she has stayed in the ROC in the taxable year.
 The NTBCA indicates that there are two ways for foreigners to file their 2012 individual income tax return. A taxpayer may file his or her tax return in person with his or her original passport and ARC with the tax authority with jurisdiction over the location of the address of his or her residence as given on the ARC, or by using the online filing system via the website http://tax.nat.gov.tw.  
   For more information, you are welcome to visit the website of the NTBCA at http://www.ntbca.gov.tw, or dial the toll free number 0800-000321. We will serve you with all sincerity.  
(News contact Ms. Pai-Chun Hsiao, Telephone No. 04-23051111 Ext. 2243.）
]]></description>
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    <dc:title><![CDATA[ROC Foreign Residents Should File Their 2012 Individual Income Tax Return before May 31, 2013]]></dc:title>
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    <dc:date>Mon, 29 Apr 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71576" newWindow="N">
    <title><![CDATA[A foreign enterprise, institution, organization or association which claims a VAT refund does not need to submit copies of the passports of participating persons]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71576&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71576</guid>
    <pubDate>Mon, 15 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of the Northern Area (NTBNA) indicated that amendments to Article 5 of “The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC” (the Regulation) shall be enforced from 1st December, 2012.
 

The NTBNA explained that foreign enterprises, institutions, organizations, or associations without fixed places of business within the territory of the ROC, which purchase the goods or services eligible for the value-added business tax (VAT) and for which the amount reaches NT$5,000 for the purpose of engaging in exhibitions or temporary business activities during the same year, may qualify for a VAT refund on the aforesaid goods or services in accordance with Article 7-1 of “The Value-Added and Non-Value-Added Business Tax Act” and the Regulations, provided that reciprocal treatments are in place.
 

Those cases claiming a VAT refund in accordance with Article 5 of the Regulation, in addition to submitting an application, a letter of attorney, a certificate of business registration of the applicant and purchase receipts, etc., also need to submit copies of passports and certificates of arrival and exit of the participants. However, in circumstances that the aforesaid requirement for the copies of passport interfers with personal privacy or affects staff members who have transferred or resigned from the company, applicants who have been unable to submit copies of the participants' passports in support of their application for a VAT refund have had their applications rejected by the competent tax authority. This has affected their rights in the claiming of a tax refund. To protect the rights of applicants, the MOF referred to the systems of Germany, Holland and the UK to augment the regulations for the claiming of VAT refunds. To approach the the handling of VAT refund claims in a pragmatic manner, the MOF now requires the documentation of the dipatching of personnel to the ROC and their participation in the exhibition or temporary business activities instead of the aforementioned passports.]]></description>
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    <dc:subject><![CDATA[A foreign enterprise, institution, organization or association which claims a VAT refund does not need to submit copies of the passports of participating persons]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Mon, 15 Apr 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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<item iCuItem="71519" newWindow="N">
    <title><![CDATA[Preliminary Total Net Tax Revenue for March, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71519&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71519</guid>
    <pubDate>Wed, 10 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[<P>&nbsp;&nbsp;&nbsp; Total net tax revenue in March was NT$ 126,032 million, which was NT$ 13,985 million (-10.0 %) less than the same month last year, while the cumulation January to date were NT$ 311,423 million, which was NT$ 3,797 million (+1.2 %) more than the same period last year. Total net tax revenue for cumulation January to date as of cumulative distributed budget were 96.3 % </P>
<P>
<BR>
【Attachment】
<UL>
<LI>**Total Net Tax Revenue (Preliminary)　<A target="_nwMof" href="/public/data/statistic/news/10203/6829_10203.xls" target=_nwMof> (Excel)</A></LI>
<P>
<LI>**Net Tax Revenue of Central Government (Preliminary)　<A target="_nwMof" href="/public/data/statistic/news/10203/6929_10203.xls" target=_nwMof> (Excel)</A></LI>
<P>
<LI>**Total Net Tax Revenue in Recent Years　<A target="_nwMof" href="/public/data/statistic/news/10203/6859_10203.xls" target=_nwMof>(Excel)</A></LI><BR>
<UL></UL><BR></UL>
]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Preliminary Total Net Tax Revenue for March, 2013]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Preliminary Total Net Tax Revenue for March, 2013]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Wed, 10 Apr 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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        </item>
<item iCuItem="71502" newWindow="N">
    <title><![CDATA[Relevant amendment on “Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers”]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71502&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71502</guid>
    <pubDate>Tue, 09 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of Taipei (NTBT), Ministry of Finance  indicated that when an authorized store handles the affairs concerning value-added tax refunds on eligible goods purchased by foreign passengers, the issued uniform invoice shall only bear last 4 digits of the passport numbers In addition, if the authorized store reissues, repeatedly prints or replaces the VAT refund form, it shall remark whether or not the original VAT refund form has been taken back  and the reason for the re-issuance. 
The NTBT explained that according to Sub-paragraph 1, Paragraph 2, Article 6 of the “Regulations Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund” and Item (Ⅱ)3.(1), Article 7 of “Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers”  (hereinafter referred to as “Guidelines”), when issuing a uniform invoice for eligible goods, the authorized store shall  accurately record the passport number of that foreign passenger. Further, in order to protect the personal information of foreign passengers, the Explanatory Decree  No. 10104628801on December 6, 2012 enacted by the Ministry of Finance has been made it explicit that when an authorized store issues uniform invoice according to the aforementioned regulations, it may only remark last 4 digits of passport number of that foreign passenger. However, when issuing the VAT Refund Claim Form , the authorized store shall enter the whole passport numbers of the foreign passenger into the Management System for VAT Refunds on Eligible Goods Purchased by Foreign Passengers (hereinafter referred to as “the VAT Refund Website”) in order to facilitate the inspection and subsequent audit by Customs.
The NTBT further pointed out that according to Item (I), Article 8 of the “Guidelines”, when a foreign passenger seeks to return or exchange any purchased eligible goods before leaving Taiwan, , if , after the return or exchange, the foreign passenger's total purchase amount of eligible goods (VAT inclusive) for the given day reaches NT$3,000, the authorized store shall take back  the original VAT refund form  and reissue a new one through the VAT Refund Website. Moreover, according to Item (Ⅲ), Article 8 of the “Guidelines”, in the condition that after having received the “VAT Refund Claim Form”, the foreign passenger purchases more eligible goods or after having received the in-store small- amount VAT refund, the foreign passenger purchases more eligible goods ,as a result the VAT refund after addition of the extra eligible goods purchased does not exceed $NTD 1,0000, the authorized store shall take back  the original VAT refund form and print a new copy of the form reflecting the change of the amount , and deliver it to the foreign passenger. However, when the Customs process the VAT refund procedure, overpayment of tax refund often occurs due to the fact that the authorized store fails to take back  the original VAT refund form . Now, according to Explanatory Decree No.10104628800on December 6, 2012 enacted by the Ministry of Finance has amended the Article 8 of the aforementioned “Guidelines”. It is expressly stated that when the authorized store handles return/exchange of goods or additional purchase of foreign passenger, it shall take back the original VAT refund form, reissue a new one and remark the reason for the re-issuance.  When the retrieval of the original form is not possible, the authorized store shall make a note on the reissued form. The same procedure shall be applied if the authorized store reissues the VAT refund form because of repeat printing or replacement. The NTBT has noticed the authorized stores within its jurisdiction about the relevant amendment recently.
The NTBT called on that if an authorized store reissues, repeatedly prints or replaces the VAT refund forms, it shall remark that whether or not the original VAT refund form has been taken back  and the reason for the re-issuance. If the authorized store fails to comply with the regulation and leads to overpayment or erroneous payment of VAT refund , the tax collection  authority will recollect the deficiency of  payment of the VAT according to the laws. The authorized stores shall pay more attention to that.]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Relevant amendment on “Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers”]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Relevant amendment on “Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers”]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Tue, 09 Apr 2013 16:00:00 GMT</dc:date>
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        </item>
<item iCuItem="71478" newWindow="N">
    <title><![CDATA[Summary of Exports and Imports for March, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71478&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71478</guid>
    <pubDate>Sun, 07 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[<BR>
<DIV><STRONG><font color="darkred">　Attachments：</STRONG></font></DIV>
<UL>
<LI>
<DIV class=MsoBodyTextIndent3>&nbsp; Download&nbsp;Word File&nbsp; <A title="( .doc file )(doc檔案下載;另開新視窗)" href="public/Attachment/34814152237.doc" target=_new>( .doc file )</A>&nbsp;&nbsp;</DIV></LI>
<BR>
<LI>
<DIV class=MsoBodyTextIndent3>&nbsp; Download Statistical Tables&nbsp; <A title="( .xls file )(XLS檔案下載;另開新視窗)" href="public/Attachment/34814154349.XLS" target=_new>( .xls file )</A></DIV></LI></UL>]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Summary of Exports and Imports for March, 2013]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Summary of Exports and Imports for March, 2013]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Sun, 07 Apr 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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<item iCuItem="71426" newWindow="N">
    <title><![CDATA[Joint Press Release]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71426&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71426</guid>
    <pubDate>Mon, 01 Apr 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The Financial Supervisory Commission (FSC) and the Ministry of Finance (MOF) today jointly announced that both agencies and the U.S. Department of Treasury have reached, under the auspices of the American Institute in Taiwan (AIT) and the Taipei Economic and Cultural Representative Office in the United States (TECRO), the consensus to pursue an agreement to facilitate the implementation of the U.S. Foreign Account Tax Compliance Act (FATCA).
To cope with issues resulting from FATCA, an interagency task force including the FSC, the MOF, the Ministry of Justice and the Ministry of Economic Affairs has been formed under the guidance of the Executive Yuan. Consultations, under the auspices of AIT and TECRO, between the task force and the U.S. Department of Treasury have been undertaken several times aiming at reducing the compliance cost of local financial institutions. In addition, efforts have been dedicated to assisting local financial institutions to comply with all the domestic legal requirements and to protecting the depositors as well as the investors.
The Taiwan authorities are supportive of the underlying goals of FATCA, and are interested in exploring a framework for mutual cooperation to facilitate the implementation of FATCA. Both sides affirm their willingness to continue their consultations and actively seek to finalize the signing of an agreement.
(Information provided by Ms. Pi-Lien Ding, Department of International Fiscal Affairs, Tel: 02-2322-8150.)]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Joint Press Release]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[Joint Press Release]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Mon, 01 Apr 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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        </item>
<item iCuItem="71388" newWindow="N">
    <title><![CDATA[Avoiding making mistakes for tax filing]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71388&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71388</guid>
    <pubDate>Thu, 28 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[To provide advice to taxpayers to aid them in completing their alien individual income tax return in an accurate manner, the Taichung Branch of the National Taxation Bureau of the Central Area, Ministry of Finance, has compiled a number of common errors made by taxpayers for public reference as an aid to avoiding the re-occurrence of such errors.

1. The days of departure were not included
The computation of the period of residence of an alien in the ROC is calculated based on the dates stamped in his or her passport (excluding the date of arrival and including the date of departure). If an alien enters and exits this country for a number of times within a taxable year, the period of residence shall be the total number of accumulated days after the deduction of the days of departure.
2. The exemptions and standard deduction were not calculated in proportion to the total number of days he or she has stayed in the ROC
If a resident of the ROC intends to depart and will not return within the same calendar year, the amounts for exemptions and standard deduction shall be calculated in proportion to the total number of days he or she has stayed in the ROC in the taxable year.
3. The income of the taxpayer’s dependents was not filed jointly
All incomes from sources in the ROC of an alien resident, his or her spouse, and their dependents filing jointly should be filed jointly by the taxpayer on the same  return.
4. The wrong withholding tax rates were used for non-residents of the ROC
For non-residents and non-government overseas officials, starting from 1st January, 2009, for those with monthly salaries in full amount equal to or lower than NT$25,920, a 6% withholding tax rate is applied; for those with monthly salaries above such amount, a 20% withholding tax rate is applied (revised to 18% starting from the year 2010).
For any questions related to tax issues, you may call the toll free number at 0800-000321 or click the online help call at the website of National Taxation Bureau of the Central Area at www.ntbca.gov.tw. We will be glad to serve you. (Information provided by Miss Liu Li Ching, 2nd  Section, Tel.: 04-2529-1040 Ext. 211.)
]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[Avoiding making mistakes for tax filing]]></dc:title>
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    <dc:subject><![CDATA[Avoiding making mistakes for tax filing]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 28 Mar 2013 16:00:00 GMT</dc:date>
    <dc:identifier>2.16.886.101.20003.20004</dc:identifier>
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        </item>
<item iCuItem="71387" newWindow="N">
    <title><![CDATA[How can a resident of the R.O.C. file annual income tax returns if the resident of the ROC intends to depart and will not return within the same calendar year ?]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71387&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71387</guid>
    <pubDate>Thu, 28 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[How can a resident of the R.O.C. file annual income tax returns if the resident of the ROC intends to depart and will not return within the same calendar year ?
The National Taxation Bureau of the Central Area, Ministry of Finance indicates that: An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as aresident and individual income tax shall be declared and assessed at aprogressive rate on the amount of his or her net consolidated income which shall be annual gross consolidated income minus exemptions and deductions. If the resident of the ROC intends to depart and will not return within the same calendar year, the amounts for exemptions and the standard deduction shall be calculated in proportion to the total number of days he or she hasstayed in the ROC.  (For any inquiries, please call: Chene Ching-Ching at the Datun Office Telephone: 04-24852934, Ext. 239)]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[How can a resident of the R.O.C. file annual income tax returns if the resident of the ROC intends to depart and will not return within the same calendar year ?]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[How can a resident of the R.O.C. file annual income tax returns if the resident of the ROC intends to depart and will not return within the same calendar year ?]]></dc:subject>
    <dc:type>text/html</dc:type>
    <dc:format>text</dc:format>
    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 28 Mar 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71361" newWindow="N">
    <title><![CDATA[The comprehensive agreements for the avoidance of double taxation between the ROC and Germany or Thailand came into force on 1st January, 2013]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71361&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71361</guid>
    <pubDate>Tue, 26 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[ The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicated that comprehensive agreements for the avoidance of double taxation between the ROC and Germany and between the ROC and Thailand came into effect on 7th November, 2012 and 19th December, 2012, respectively. With enforcement of the two treaties, the furthering of bilateral relations, including investment activities and trade, will allow for greater ties to be built between the ROC and Germany and between the ROC and Thailand. The enforcement of the two treaties will moreover enhance the competitiveness of Taiwanese business, and serve to advance further communication in the fields of culture, science and technology, and academic cooperation.
The Taxation Bureau explained further that, according to the two treaties, the benefits allowed for under the agreements shall be applied to taxes withheld at source, for example withholding taxes on dividends, interest, and royalties, for amounts paid on or after 1st January, 2013. In the case of other taxes, for example the tax levied through the filing of the annual income tax return, the benefits allowed for under the agreements shall be applied to taxes levied for periods beginning on or after 1st January, 2013. 
For more information of relevant contents of the tax treaties, please visit the website of Taxation Administration, Ministry of Finance at http://www.dot.gov.tw/en. Application forms are available to access at http://www.ntbna.gov.tw/.]]></description>
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    <dc:title><![CDATA[The comprehensive agreements for the avoidance of double taxation between the ROC and Germany or Thailand came into force on 1st January, 2013]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[The comprehensive agreements for the avoidance of double taxation between the ROC and Germany or Thailand came into force on 1st January, 2013]]></dc:subject>
    <dc:type>text/html</dc:type>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Tue, 26 Mar 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71317" newWindow="N">
    <title><![CDATA[The regulation concerning foreign tax credit stipulated in Paragraph 2, Article 3 of the Income Tax Act of the ROC may apply to the minerals resource rent tax paid to Australia by profit-seeking enterprises of the ROC because of income tax nature of the minerals resource rent tax.]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71317&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71317</guid>
    <pubDate>Sun, 24 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[The National Taxation Bureau of Taipei (NTBT), Ministry of Finance indicated that the minerals resource rent tax (hereinafter referred to as MRRT) paid to Australia by profit-seeking enterprises of our country is substantially similar to the “Petroleum Resource Rent Tax” defined in Article 2 of the “AGREEMENT BETWEEN THE TAIPEI ECONOMIC AND CULTURAL OFFICE AND THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME” (hereinafter referred to as “Taiwan – Australia tax treaty”), and falls within the scope of application of “Taiwan – Australia tax treaty”. Therefore, the regulation concerning foreign tax credit stipulated in Paragraph 2, Article 3 of the Income Tax Act may apply to the MRRT paid to Australia by profit-seeking enterprises of our country carrying business in respect of minerals resource.
The NTBT explained that the MRRT, which is a tax levied on the profits derived from the mining of new or existing iron ore and/or coal in Australia, was introduced on July 1, 2012. Taxpayers are to pay the tax when its annual profit generated from the exploitation reach AUD$75,000,000, and the effective statutory tax rate is 22.5%. The aforementioned tax is substantially similar to the “Petroleum Resource Rent Tax” included in Article 2 of the “Taiwan – Australia tax treaty”. According to Paragraph 2 of the same Article, it falls within the scope of application of “Taiwan – Australia tax treaty” and profit derived by profit–seeking enterprises of our country with respect to the relevant mining activities in Australia may be taxed by Australia in accordance with Article 6 of the Taiwan – Australia tax treaty. 
The NTBT further pointed out that the aforementioned MRRT is of income tax nature, according to Paragraph 2, Article 3 of the Income Tax Act of the ROC and Article 22 of “Taiwan-Australia tax treaty” concerning “the methods for elimination of double taxation”, profit derived by any profit-seeking enterprise of our country from Australia shall be filed jointly with its profit derived from the ROC and shall all be subject to the profit-seeking income tax of the ROC. Nevertheless, if the profit derived from Australia has been levied for income tax and MRRT pursuant to applicable laws of Australia, such tax paid may be deducted from the amount of its total tax payable to the extent that such deduction shall not exceed the amount of tax which is increased in consequence of inclusion of its profit derived from Australia.]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[The regulation concerning foreign tax credit stipulated in Paragraph 2, Article 3 of the Income Tax Act of the ROC may apply to the minerals resource rent tax paid to Australia by profit-seeking enterprises of the ROC because of income tax nature of the minerals resource rent tax.]]></dc:title>
    <dc:creator>2.16.886.101.20003.20004</dc:creator>
    <dc:subject><![CDATA[The regulation concerning foreign tax credit stipulated in Paragraph 2, Article 3 of the Income Tax Act of the ROC may apply to the minerals resource rent tax paid to Australia by profit-seeking enterprises of the ROC because of income tax nature of the minerals resource rent tax.]]></dc:subject>
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    <dc:date>Sun, 24 Mar 2013 16:00:00 GMT</dc:date>
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        </item>
<item iCuItem="71299" newWindow="N">
    <title><![CDATA[‘The 2013 International Taxation Seminar-Transfer Pricing’ opens on March 26th]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71299&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71299</guid>
    <pubDate>Thu, 21 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[In order to strengthen international exchanges, cultivate taxation personnel, and assist local tax officers to better understand transfer pricing. The Training Institute, Ministry of Finance (MOFTI) is scheduled to hold the “The 2013 International Taxation Seminar-Transfer Pricing” from 26th to 29th March, 2013. Topics in the Seminar include: 
1. Arm’s Length Principle 
2. Comparability Analysis
3. Transfer Pricing Methods
4. Non-Traditional Transfer Pricing Methods, Special Considerations for Intangible Property
5. Cost Contribution Arrangements, Intra-Group Services and Documentation
6. Case Study
This year, the MOFTI invites Mr. Wolfgang B&uuml;ttner from Germany to share his knowledge and experiences on transfer pricing. Mr. Wolfgang B&uuml;ttner serves as deputy head of Transfer Pricing and Tax Treaties Division of the German Ministry of Finance. He had been a senior advisor in the Financial Transactions Division of the Centre for Tax Policy and Administration of the OECD. He was devoted to assisting non-member countries in drawing up and implementing transfer pricing regulation. He also has extensive work and teaching experience in the field of transfer pricing, the taxation of permanent establishments, double tax treaties and tax audits.
The advancement of auditing techniques requires the accumulation of knowledge and experience. Therefore, the MOFTI hopes that this seminar will continue to build the training platform for local tax officers to further improve their auditing techniques in transfer pricing. The participants in the seminar will be able to learn of the latest trends in transfer pricing which will aid them in enhancing local practice in these areas and also help to ensure compliance with international standards.

(Jenny Yang 886-2-86632399 ext.220)

]]></description>
    <author>2.16.886.101.20003.20004</author>
    <dc:title><![CDATA[‘The 2013 International Taxation Seminar-Transfer Pricing’ opens on March 26th]]></dc:title>
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    <dc:publisher>2.16.886.101.20003.20004</dc:publisher>
    <dc:date>Thu, 21 Mar 2013 16:00:00 GMT</dc:date>
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<item iCuItem="71262" newWindow="N">
    <title><![CDATA[Prepare for Filing Your Individual Income Tax]]></title>
    <link>http://www.mof.gov.tw/content.asp?cuItem=71262&amp;amp;ctNode=544</link>
    <guid isPermaLink="false">71262</guid>
    <pubDate>Tue, 19 Mar 2013 16:00:00 GMT</pubDate>
    <description><![CDATA[It is time for you to collect your documents for filing individual income tax of 2012. Such as ARC card, withholding and non-withholding tax statement, proper papers for dependents, receipts of itemized/special deductions, and so on.
If you have sufficient documents and your residence given on your ARC is in Kaohsiung, it is available to declare your individual income tax in our office. Furthermore, for 2012 the tax authority provides a new service for foreigners, that is, applying their deductions list included donations, insurance premiums, medical and maternity expenses, mortgage interest, loss from disaster or the special deduction for tuition and disability.  
From May 1st, 2013, there are two ways for foreigners to apply their income and deductions data for 2012.
(1) On Internet: Financial Certificate Authority, an electronic ID, certifies on-line authenticity, issued by local banks, security brokers, etc. By logging in e-Filing system with the Financial CA, foreigners can download their income and deductions data directly through the e-Filing program.
(2) In Person: Foreigners can apply their income and deductions data in Branch/Office/Service Station, National Taxation Bureau with their original ARC and sign on the application form printed by the tax agency.
If you have any enquiry or need for further information, please contact us. It’s our pleasure to help you with your tax duties.
Tel: 07-7256600 ext. 7020~7023, 7025.
Fax: 07-7116090
Website: http://www.ntbk.gov.tw
E-mail: foreigner_service@ntbk.gov.tw
Address: No. 148, Guangjhou 1st St., Lingya District, Kaohsiung City, R.O.C.
【#155】
新聞稿提供單位：服務科    職稱：股長   姓名： 葉祝華  
聯絡電話：（07）7256600分機7020
]]></description>
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    <dc:title><![CDATA[Prepare for Filing Your Individual Income Tax]]></dc:title>
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