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Taxation

No. Title Publish time
1 Can I claim the prize for the winning uniform invoice with zero or negative amount? 2020-05-29
2 The tax authority may present a cash reward of 20% of the fine received to a whistleblower for reporting the offense of failing to issue uniform invoices or understating the sales amount on the uniform invoice with specific and credible information. 2020-05-01
3 An alien who stays in the Republic of China for 183 days or longer within a taxable year shall file the annual income tax return in May of the following year or before his/her departure. 2020-04-01
4 Property given away by a donor who is a non-ROC citizen shall be subject to gift tax only to the extent that the property is located within the ROC. 2020-04-01
5 Instruction for “Regulations Governing Scope and Identification of Allowable Deductions of Necessary Expenses from Individual Salary and Wages” 2020-04-01
6 Are the profit-seeking enterprises (hereinafter referred to as "enterprises") which are newly established or using the cash register uniform invoices after January 1, 2014 eligible for the tax incentive of "1% reduction to the standrads of net profit rate for the enterprises qualified for audit by expanding reviewing declaration on tax returns or 2% reduction to the standards of income for other enterprises"? 2019-10-31
7 In accordance with explanatory decrees issued by the Ministry of Finance,which institutions or organizations are exempt from filing income tax returns?What are the prerequisites? 2019-10-28
8 In case of changing the business address during a taxable year, with which tax office shall the profit-seeking enterprise file its income tax return? 2019-10-28
9 For taxable goods produced by a manufacturer that will be put on exhibition and are not for sale, how to go through the relevant procedures ? 2019-10-28
10 What is the difference between “residents of the R.O.C”. and “non-residents of the R.O.C.” regarding the Income Tax Act of the R.O.C.? 2019-10-28
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(Total 18 Page,173 Data)