Amendments to Penalty Reduction Rules to Facilitate Compliance with the Common Reporting Standard by Reporting Financial Institutions
On December 24, 2025, the Ministry of Finance (MOF) promulgated the amendments to Article 2-1 and Ar... 2025-12-29Commonly mistaken expenses declared during the possession of the house and land when individuals file the house and land transaction income tax.
When calculating the amount of income derived from the sale of a house and land acquired after Janua... 2025-12-29Shareholder Receivable Claims Left by the Decedent Must Be Included in Estate Tax Filing
Most small and medium-sized enterprises (SMEs) in Taiwan are invested in and operated by family memb... 2025-12-29Individuals Selling Properties Under the Old System Must Accurately Calculate Property Transaction Income and Report Honestly; Under-reporting Cases that Promptly File Supplementary Tax May Avoid Penalties
When individuals sell properties acquired before December 31, 2015 (old system properties), accordin... 2025-12-29How Newly Married or Divorced Couples Should File Individual Income Tax Returns
As it is the individual income tax filing period, to help newly married or recently divorced couples... 2025-12-29