Physical Store Requires Taxation Registration Before Trial Operation.

If a profit-seeking enterprise uses surplus earnings to make substantial investment and reports it as deduction from undistributed earnings, it must pay the supplementary tax previously deducted for the investment transferred or sold within three years.

The Ministry of Finance Has Relaxed Eligibility Criteria and Expanded Eligible Institutions for Recognition of Non-NHI Private Medical Institutions with Complete and Accurate Accounting Books and Vouchers, Encouraging Institutions to Apply Proactively

Profit-seeking Enterprises Should Consider the Shares or Capital Ratios Held by Related Parties when Examining Controlled Foreign Companies Invested in Foreign Low-Tax Jurisdictions

Taxpayers Should Pay Attention to Statutory Deadlines When Filing Administrative Appeals