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May 25,2021

1.Uniform-Invoice Prize Winning Numbers for March to April, 2021    
2.The amendment of partial articles to the “Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions” has been promulgated    
3.Temporary reduction of tariff on ingredients of pharmaceutical alcohol implemented for a six-month period from February 27 to August 26, 2021 was approved by the Executive Yuan.    
4.Foreign profit-seeking enterprises selling cross-border electronic services fail to file Income Tax returns of the taxable year 2020 and make tax payments before the deadline will result in delinquent reporting surcharges.    
5.Filing Period of 2020 Alien Individual Income Tax Return will be Extended to June 30th, 2021 and Tax filing service counter will be closed till May 28th, 2021    
6.The National Financial Stabilization Fund will closely monitor the changes in stock markets to take appropriate measure.    
7.Importing Masks During the COVID-19 Pandemic    
8.Preliminary Total Net Tax Revenue for April 2021    
9.Aliens paying individual income taxes through a credit card, a saving account, or receive refund via bank account should confirm that the ARC No. retained by the financial institution / post office is consistent with the declared ARC No. so that the tax payment transactions or transferred refund can be made successfully    
10.Could A Prize Be Claimed with A Non-Current Term Uniform Invoice?    
11.A Company transfering treasury stock to employee shall pay the Securities Transaction tax    
12.Taxpayers Who Meet the Definition of Resident Shall Be Required to File the Consolidated Income Tax Return    
13.Foreigners gifting properties within the R.O.C. shall be subject to Gift Tax.    
14.For 2020, there is a NT$182,000 basic living expense for taxpayer    
15.Summary of Exports and Imports for April 2021    
16.Profit-seeking Enterprise Income Tax    
17.Foreign profit-seeking enterprises selling cross-border electronic services to domestic individuals are required to go online to the 「Tax on Cross-Border Electronic Service 」 on website of eTax Portal, Ministry of Finance by themselves or through tax agents to file the income tax returns for the taxable year 2020 and make payments during tax declaration period    
18.The 2018 statistical book of assessed individual income tax filing data    
19.Notice to financial institutions regarding CRS information reporting in June 2021    
20.Taxpayers are reminded to complete payment of the 2021 vehicle license tax by the May 3 deadline    
21.The United Kingdom was added to the list of the jurisdictions with which Taiwan conducts automatic exchange of financial account information in tax matters    
22.Medical Expenses Can Only Be Claimed in the Itemized Deduction of Individual Income If They Meet Certain Criteria And No Insurance Benefits Are Received.    
23.Application to Pay Estate Tax with the Deposit in the Deceased's Estate Is Fast and Convenient    
24.Taxpayers who fail to file the individual income tax return in accordance with Article 71 of the Income Tax Act shall not be eligible to use itemized deductions after the tax payable has been assessed by the tax authority    
25.How should aliens file their 2020 individual income tax return

Issued:Dept. of Planning Release date:2021-06-01 Last updated:2021-06-01 Click times:165