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<channel>
	<title><![CDATA[Press Releases Statements(News)]]></title>
	<link><![CDATA[https://www.mof.gov.tw/Eng]]></link>
	<description><![CDATA[財政部]]></description>
	<language><![CDATA[en-US]]></language>
	<pubdate>Thu, 02 Apr 2026 05:39:17 GMT</pubdate>
<item>
	<title><![CDATA[Total amount of money for cloud invoice and printed certification copy prize for January to February 2026 exceeds NT$3.75 billion]]></title>
	<description><![CDATA[The winning number for the January to February 2026 uniform invoice special prize is 87510041. According to official figures, 109 lucky prize winners were drawn for this period’s electronic invoice, who received a total of more than NT$207 million across 4 different prize categories: special prize, grand prize, first prize, and the million-dollar prize of cloud invoice award. The total cash awards for the second prize to the sixth prize come to over NT$3.55 billion. Out of 109 winners in total, 77 winners used a carrier to store the cloud invoice. A breakdown of prizewinners by carrier types are presented in the following table.   Type of carrier Mobile Barcode Membership Card E-commerce Carrier Utilities Platform Number of prize winners in cloud invoice 41 24 5 7   “Mobile Barcode,” one kind of common carrier, can be used to connect different types of carriers to it. Those who complete the carrier binding process of mobile barcode can manage their own carriers and cloud invoices. After completing setting up the account on the MOF E-Invoice Platform website (hereinafter referred to as the “Platform website”) for claiming the cash awards, the cash awards will be remitted to the designated account automatically which can help the prizewinners save time and the 4‰ stamp tax. For those who did not complete the setup and did not print out the printed certification copy after prize drawing, the function “I want to redeem” in the redemption APP may be used to redeem the cash awards. To facilitate the storage and management of cloud invoices from cross-border e-commerce for the public, after making purchases on cross-border e-commerce platforms, be sure to visit the Uniform Invoice Redemption App or Platform website to link the email address retained during transactions to the common carrier “Mobile Barcode.” Simply complete the email verification process to immediately enjoy the convenience of unified invoice management. The MOF would like to remind the public to make use of carriers to store their cloud invoices and complete the four-step procedure: Step 1. Install the redemption APP. Step 2. Apply or tie-up with the mobile barcode. Step 3. Set up a dedicated bank account for claiming the cash awards. Step 4. Set the carrier connecting to the mobile barcode. Completing these four steps allows the APP to automatically check your invoices against the prize winning numbers, notify you when you win, and remit cash awards into your designated account automatically. Please do not miss out on a winning opportunity! In addition, cloud invoice participants have extra opportunities to win: 30 sets of the one-million-dollar prize, 16,000 sets of the two-thousand-dollar prize, 100,000 sets of the eight-hundred-dollar prize, and 3,850,000 sets of the five-hundred-dollar prize. For more information about the redemption APP, please call the 24-hour hotline 4128282 (add area code 02 when using cell phone). For detailed information pertaining to electronic invoicing, please visit the Platform website (https://einvoice.nat.gov.tw/) or dial the 24-hour service hotline 0800-521-988. Press Release Contact: Chief Mr. Cho Phone: 02-2746-1233  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f9c828db9b5f4ff4923a606bd19bf697]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 02 Apr 2026 08:30:00 GMT</pubDate>

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	<title><![CDATA[Scrapping and replacing old cars and motorcycles as well as purchasing new small cars and motorcycles have the benefits of commodity tax reduction and tax refund.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance stated that, to continue promoting energy-saving and carbon-reduction policies, Article 12-5 of the Commodity Tax Act was amended and promulgated on September 5, 2025. In addition to extending the implementation period of the tax reduction and refund measures for replacing old used cars and motorcycles with new ones until December 31, 2030, the amendment also introduces new provisions: a maximum tax reduction of NT$50,000 per vehicle for the purchase of new small passenger cars with an engine displacement of 2,000cc or less (hereinafter referred to as “new small passenger cars”), and a maximum tax reduction of NT$2,000 per vehicle for motorcycles with an engine displacement of 150cc or less (hereinafter referred to as “new small motorcycles”), benefitting citizens who buy new vehicles. The Central District National Taxation Bureau explains that for individuals who purchase a new small passenger car or a new small motorcycle (hereinafter referred to as “new small vehicles”), as long as the new vehicle is registered with license plates on or after September 7, 2025, they can enjoy a reduction and refund of the vehicle commodity tax of NT$50,000 and NT$2,000, respectively. Additionally, if the vehicle also meets the requirements for the old-for-new replacement vehicle tax reduction and refund, an extra commodity tax refund of NT$50,000 and NT$4,000 can be applied for. After combining the new small vehicle purchase tax reduction and the old-for-new replacement tax refund, the maximum refund is capped at the actual commodity tax payable for the new vehicle, reaching up to NT$100,000 and NT$6,000, respectively. For vehicles eligible for the tax refund, the manufacturer or importer must apply for the refund with the local National Taxation Bureau or the customs office at the place of import. The bureau urges that if members of the public plan to purchase a new car or motorcycle, they should take advantage of the relevant tax refund incentives to protect their own rights and interests. For related information, please visit eTax Portal, Ministry of Finance (Chinese Version) / Tax Information / Reduced Commodity Tax for the Purchase of New Vehicles and Trade-In Replacement/ the dedicated sections for “Purchasing New Small Cars (Motorcycles)” and “Trade-in for New Cars(Motorcycles) commodity Tax Reduction. ”(Website:https://www.etax.nat.gov.tw/etwmain/tax-info/replace-vehicle-reduced-commodity-tax/purchase-vehicle-reduced-commodity-tax-refund-area). If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Sales Tax Division, Mr. Liang Yung Lung Tel:(04)2305-1111 ext. 7565.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3ac4a6522b2243d39ca3a4c93f2722a7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 02 Apr 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “A15103R” (reopen) 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on April 21, 2026 the “A15103R”（reopen） Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling NT$30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on April 24, 2026, and the maturity date will be February 10, 2036. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9c9d79a288204d45bbfbcaa3654c4c11]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 31 Mar 2026 06:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “T15006” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on April 14, 2026 the “T15006” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 91-day Treasury Bills totaling 25 billion New Taiwan dollars （same currency applies hereinafter） will be issued on April 15, 2026, and the maturity date will be July 15, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1bf9676787924da79a557c853afc032c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 31 Mar 2026 03:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “T15005” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on April 10, 2026 the “T15005” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 182-day Treasury Bills totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on April 13, 2026, and the maturity date will be October 12, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=39636aa42e5b484a9eedbf9e4276ceea]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 27 Mar 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[One Special Prize of NT$10 Million, Three Grand Prizes of NT$2 Million, and Two Cloud Invoice Exclusive Awards of NT$1 Million Were Drawn in the National Taxation Bureau of the Southern Area's  Jurisdiction]]></title>
	<description><![CDATA[Following the announcement of uniform invoice prize winning numbers for November to December 2025, the National Taxation Bureau of the Southern Area, Ministry of Finance, stated that business entities registered in the Bureau’s jurisdiction issued six winning uniform invoices, including one special prize of NT$10 million, three grand prizes of NT$2 million, and two cloud invoice exclusive awards of NT$1 million. If you have not checked your uniform invoices, please do as soon as possible. You might be a lucky winner! The Bureau indicated that the winning uniform invoice for the special prize of NT$10 million were issued by Chuan Yang Home & Hardware store in Xinhua Dist., Tainan City. Those for three grand prizes of NT$2 million were issued by Smile Gas Station in Annan Dist., Tainan City; CPC Gas Station in Yongkang Dist., Tainan City; and Family Mart in Nanzhou Township, Pingtung County. Those for the cloud invoice exclusive awards of NT$1 million were issued by Family Mart in Annan Dist., Tainan City and 7-Eleven in Anding Dist., Tainan City. The lucky consumers, who spent only between NT$55 and NT$270, were indeed favored by the God of Wealth. The Bureau would like to remind the winners that they may claim the prize money at designated locations from February 6 to May 5, 2026. If a winning invoice is a cloud invoice stored via mobile barcode, and a remittance account was set up on the E-Invoice Platform before the draw date (excluding the draw day), prize money will be directly remitted into the designated bank account. To support energy saving and carbon reduction, consumers are increasingly using carriers to store cloud invoices. The Bureau encourages the public to use their mobile phones to download the MOF Uniform Invoice Award Redemption App and bind their mobile barcodes to carriers such as EasyCard, iCash, iPASS Card, credit cards, membership cards of various stores, and email invoices for cross-border e-commerce. Cloud invoices stored through the above carriers can later be accessed in the “Invoice Passbook” in the app. Utility bills can also be paid via mobile payment with a linked mobile barcode, and related invoices can likewise be checked through the app. The app automatically checks invoices on each uniform invoice draw date. Winners can claim prizes through the app’s function “Claim Prize” by entering claimant and bank account information, and prize money is directly remitted to the designated account. This service helps prevent missed claims due to lost invoices or oversight, and the public is encouraged to make the most of it.   Press Release Contact: Ms. Pan General Administrative Division TEL: 06-2223111ext.8012]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8e8a70b7982744249d5ab4ac34d79519]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 08:00:00 GMT</pubDate>

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	<title><![CDATA[The payment period for the vehicle license tax of 2026 is April 1, 2026 to April 30, 2026]]></title>
	<description><![CDATA[The Taxation Administration has announced that the statutory payment period for the vehicle license tax of 2026 is April 1, 2026 to April 30, 2026. Taxpayers are reminded to complete payment within the given timeframe. The Taxation Administration states that in order to provide multiple convenient channels to pay tax, the Ministry of Finance provides many options, such as convenience stores, ATM transfers, demand (savings) deposit accounts, financial institutions, credit cards, IC ATM cards, and electronic payment accounts. Also, taxpayers can download the “Mobile Payment Provider Tax Payment App” and scan the QR-Code on their tax notices. Taxpayers may also use their Citizen Digital Certificate, Ministry of Economic Affairs Certification Authority (MOEACA) IC card, financial certificate, registered NHI card, TW FidO, or enter their “national ID number or business administration number + license plate number” to log into the local tax online filing website (https://net.tax.nat.gov.tw) for inquiries and payments. The Taxation Administration would like to remind taxpayers who have made an agreement with a financial institution or postal institution to transfer tax through a designated deposit account to please reserve a sufficient amount of deposit in the account for withdrawal. The local tax collection authorities will not ask taxpayers to confirm the balance of their deposit account via phone call. Please seek verification to avoid fraud. In order to reform the tax administration and carry out simplified and convenient services, starting July 1, 2023, a new and convenient “Tax Bill Consolidation of Vehicle License Tax” mechanism was added; one separate bill for each vehicle is now incorporated into one bill for multiple but no more than five vehicles. However, taxpayers must apply for the aforementioned tax bill consolidation to the tax collection authorities where their vehicles are registered under the same municipal or county (city) government. This taxation measure is a convenient service for payment by the taxpayers but must be applied for at least two months before the vehicle license tax is to be collected. The Taxation Administration encourages taxpayers to apply online through the local tax online filing website (https://net.tax.nat.gov.tw). By applying now, taxpayers can consolidate the commercial vehicle license tax bill for the October 2026 collection, making the process easy and convenient. Press Release Contact: Miss Hsu, Section Chief   Phone: 02 -2322-8148]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3fcd0eb22479438fa4bdc6511cbbe984]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 06:50:00 GMT</pubDate>

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	<title><![CDATA[ Foreign Profit-seeking Enterprises Covered under Tax Treaties may be Exempt from Tax on Business Profits!]]></title>
	<description><![CDATA[With the increasing frequency of cross-border online transactions, many profit-seeking enterprises purchase electronic services from foreign profit- seeking enterprises through the internet or other electronic means. In response, National Taxation Bureau of the Southern Area, Ministry of Finance stated that, when profit-seeking enterprises in Taiwan pay such fees, if the income is sourced from the R.O.C., the tax withholders (i.e., the domestic profit-seeking enterprise) should withhold tax according to the Income Tax Act. However, if the country where the foreign profit-seeking enterprise is located has signed a comprehensive tax treaty with Taiwan, it can apply for tax reduction or exemption under that treaty. The Bureau further explained that as of October 31, 2025, Taiwan had signed and entered into comprehensive tax treaties with 35 countries and regions. If a foreign profit-seeking enterprise is established in a country or region that has signed a comprehensive tax treaty with Taiwan, it can apply for an income tax reduction or exemption for its business profits derived from the cross-border sale of electronic services to domestic profit-seeking enterprises. This application should be submitted by the company itself or through an agent, by completing the “Application Form for a Foreign profit-seeking Enterprise Performing Cross-border Sales of Electronic Services to Exempt its Business Profits from Tax under an Agreement for the Avoidance of Double Taxation” and attaching documents such as a certificate of residence issued by the tax authority of the country or region where foreign company is located, a copy of the contract, a power of attorney, and relevant income documentation. The application should be submitted to the National Taxation Bureau in the payer’s location. If the domestic profit-seeking enterprise has already paid taxes according to the withholding tax rates for various types of income before applying for the income tax treaty benefits, the enterprise can apply for a refund of the overpaid taxes from the National Taxation Bureau after obtaining the approval letter for the income tax exemption. The Bureau would like to remind businesses engaging in transactions with overseas e-commerce companies to check whether the country or region where the overseas e-commerce company is located has signed a comprehensive tax treaty with Taiwan, and to apply for the benefits under the tax treaty in a timely manner to reduce their tax burden. Information on relevant tax treaties and application forms can be found and downloaded from the “Income Tax Treaties” section of the Bureau’s website (https://www.ntbsa.gov.tw), or by contacting the Bureau via the toll-free hotline 0800-000-321. The Bureau is dedicated to providing detailed consultation services.   Press Release Contact: Mr. Chang Profit-seeking Enterprise Income Tax Division TEL: 06-2223111 ext.8035  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=375749583c8c45a8bb40c2737aa2967f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 05:15:00 GMT</pubDate>

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	<title><![CDATA[Dividends Received by Domestic Profit-Seeking Enterprises from Foreign Companies Approved to List Shares for Trading in the R.O.C. Must Be Included in Taxable Income]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance stated that when a profit-seeking enterprise with its head office located within the territory of the Republic of China (hereinafter referred to as R.O.C.) invests in shares issued by a foreign company that has been approved to list and trade its shares in the R.O.C., any dividends distributed from such investment must be included in the enterprise’s taxable income, in accordance with Paragraph 2, Article 3 of the Income Tax Act. The Bureau further explained that for a foreign company established and registered under foreign laws, whose shares are issued under foreign laws and approved by the R.O.C.’s securities regulatory authority for listing and trading in the R.O.C., the dividends distributed by such foreign companies are not considered income derived from sources within the R.O.C. Therefore, a profit-seeking enterprise with its head office located outside the territory of the R.O.C. is not subject to the  R.O.C. profit-seeking enterprise income tax on such dividends. However, a profit-seeking enterprise with its head office located within the territory of the R.O.C. must include both cash and stock dividends in its taxable income. This is because the issuer is a foreign company, which does not meet the criteria under Article 42 of the Income Tax Act, which stipulates that dividends received from investments in “domestic” profit-seeking enterprises shall be excluded from taxable income. Accordingly, such dividends must be included in taxable income pursuant to Paragraph 2, Article 3 of the Income Tax Act. The Bureau provided the following example: Company A, whose head office is located within the territory of the R.O.C., invested in shares issued by Company B, a foreign-based profit-seeking enterprise, whose shares are approved for listing and trading on the R.O.C.’s securities market. In 2023, Company A received cash dividends of NT$400,000 distributed by Company B. However, when filing its 2023 profit-seeking enterprise income tax return, Company A mistakenly assumed that the dividends qualified for exclusion from taxable income under Article 42 of the Income Tax Act and therefore failed to report them. Upon assessment, the Bureau assessed an additional tax of NT$80,000 and imposed a penalty. The Bureau would like to remind profit-seeking enterprises with their head office located within the territory of the R.O.C. that if they have received dividends from foreign companies whose shares have been approved for listing and trading in the R.O.C. but have not included such dividends in taxable income as required, they should voluntarily file amended returns and pay the additional tax due with the competent National Taxation Bureau before any report or investigation is initiated by tax authorities. Under Article 48-1 of the Tax Collection Act, taxpayers who voluntarily report and pay the underpaid tax, together with interest, may be exempt from penalties. (Contact: Mr. Hsu, Head of Profit-seeking Enterprise Income Tax Division; Tel: 02-23113711 ext. 1365)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4a6c697f37ad4bf6981bf7dbf2008d55]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 04:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “A15202” 2-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on April 14, 2026 the “A15202” Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 2-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on April 17, 2026, and the maturity date will be April 17, 2028. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=bef722658aaf4c88bf49243509b02c5a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Mar 2026 02:00:00 GMT</pubDate>

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	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for January to February, 2026]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for January to February, 2026, live on a special program at 2 pm on March 25th, 2026. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 3,850,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 87510041; that for the grand prize of NT$2 million is 32220522; those for the first prize of NT$200,000 are 21677046, 44662410, and 31262513; those for the second prize of NT$40,000 are 1677046, 4662410, and 1262513 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 677046, 662410, and 262513 (the last six digits); those for the fourth prize of NT$4,000 are 77046, 62410, and 62513 (the last five digits); those for the fifth prize of NT$1,000 are 7046, 2410, and 2513 (the last four digits); those for the sixth prize of NT$200 are 046, 410, and 513 (the last three digits); and those for one-million-dollar prize of cloud invoice award are WD08519030, WC19356451, WH52071407, XE72999366, WV58998926, WQ17892393, WG27024749, WC39438279, VZ40602400, WZ29699050, WQ70822443, WK06554845, XB85387258, WU04811376, XL96516208, VZ53908353, WJ09563018, XE23327796, WZ53239220, XE62303256, XL88634112, WH51268391, WK22201743, WA03186563, XB34207680, WN87577190, XF28871106, XE00254104, XB02202126, XK81684641. The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for January to February, 2026 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from April 6th, 2026 to July 6th, 2026. Press Release Contact: Miss LIN, Section Chief Phone: (02)2322-8203  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cfa81d4c2b9d47e5b3861808ea38e509]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 25 Mar 2026 10:25:00 GMT</pubDate>

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	<title><![CDATA[Link the Email Carrier Used by Offshore Electronic Service Suppliers to Your Mobile Barcode and Complete Remittance Settings Before the Uniform Invoice Draw to Avoid Missing Any Prize Money]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, reminded the public to link the email carrier used by offshore electronic service suppliers to their mobile barcode and complete remittance settings before the uniform invoice draw so that any prize money won will be automatically remitted to a designated financial account. The Bureau further explained that, pursuant to Article 7-1 of the Regulations Governing the Use of Uniform Invoices, offshore electronic service suppliers that sell electronic services to domestic natural persons are required to issue cloud invoices to consumers. As offshore electronic service suppliers use the email address provided by consumers at the time of purchase as the carrier for storing cloud invoices, consumers should ensure that they provide a correct and valid email address when purchasing electronic services. The Bureau noted that if consumers link the email carrier used by offshore electronic service suppliers to their mobile barcode and complete remittance settings on the E-Invoice Platform, Ministry of Finance, before the uniform invoice draw for the relevant period, the platform will automatically check invoices against the winning numbers after the draw. Any prize money won will be directly remitted to the designated financial account, thereby reducing the risk of missing prize money. The Bureau calls on consumers who purchase electronic services from offshore electronic service suppliers to provide a correct email address, link the carrier to their mobile barcode, and complete remittance settings before the uniform invoice draw in order to avoid missing any prize money. (Contact: Ms. Wen, Auditor of the Sales Tax Division; Tel: 02-23113711 ext. 1704)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=97e0e067edcd40629ee8bbde3f2d061b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 25 Mar 2026 08:30:00 GMT</pubDate>

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<item>
	<title><![CDATA[Exporters Shall Submit Science and Common Names, etc. for Endangered Species and Related Products]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that in recent cases in which exporters declared CITES-controlled species and related products thereof, exporters occasionally neglected to singly submit the science and common names of the species, and the permit number issued by the International Trade Administration, Ministry of Economic Affairs (TITA) or the number, items, and relevant information of other permits. The negligence resulted in delayed customs clearance and a penalty from TITA. KLC explains that according to Article 13-1 of the Foreign Trade Act (the Act), Article 15 of the Regulations on Import and Export of Endangered Species of Wild Fauna, Flora and Related Products, and the Manual of Advance Cargo Clearance System, the exportation of CITES-controlled species and related products thereof requires an export permit. The exporters shall fill in the above information in the export declaration forms, and fill in “8” (document review) in the clearance code blank to facilitate customs verification. KLC emphasizes that when an exporter fails to abide by the laws to declare and submit the export permit, not only will the cargoes be shut out, but also the case will be transferred to TITA for penalty according to Article 28 of the Act. TITA could impose a fine up to NT$3 million or even nullify the export/import registration of the exporter/importer in a serious case. KLC reminds that exporters can refer to TITA’s website at https://www.trade.gov.tw/English/ (route: front page/ Trade Law & Administration/ CITES) for questions about CITES-controlled species and related laws or regulations. For questions about customs clearance, please contact Export Division, KLC at (02)2420-2951 ext. 5101, 5110-5116, 5120-5124, 5313 for correct declaration and to facilitate customs clearance.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=452dec6fcb0a48c6bd4c2c67f8e215a3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 25 Mar 2026 07:23:45 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-Taiwan's exports value and total trade value for 2025 ranked 12th and 15th in the world, marking the best performance in nearly 32 and 23 years, respectively.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/2026_06_WTO.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c62ffb7deb3044849bcc6ddc3285eb2e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 24 Mar 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Trillion-Dollar Investment Plan Hits Milestone: Private Investment in Infrastructure Reaches Historic High of NT$380.7 Billion in 2025!]]></title>
	<description><![CDATA[To encourage private capital investment in public infrastructure, the Executive Yuan approved the “Trillion-Dollar Investment National Development Plan (2025-2028)” on December 26, 2024. The plan directs central government agencies to prioritize Promoting Private Participation (PPP) models when proposing new projects to expand the pipeline of public works. The goal is to achieve a total national private investment of NT$682.9 billion between 2025 and 2028. Thanks to the collective efforts of various agencies, 160 PPP project contracts were signed last year (2025), amounting to NT$380.7 billion, hitting a historic high and significantly exceeding the original target of NT$149.8 billion set under the Trillion-Dollar Plan for 2025. In particular, 80 were implemented according to the Act for Promotion of Private Participation in Infrastructure Projects, with a total amount of investment NT$80.5 billion, while 80 projects were carried out under other laws and regulations, with a total amount of investment NT$300.2 billion. According to the statistics of the Ministry of Finance, the top three central government agencies in terms of attracting private investment via PPP projects in 2025 are the Ministry of Economic Affairs, the Ministry of Transportation and Communications, and the Ministry of Education, while Kaohsiung City Government, Tainan City Government, and Taichung City Government were the top three local governments for PPP investment promotion. Among the PPP projects signed, the “AI Intelligent and Efficient Incinerator BOT Project in Kaohsiung City” ranked first with an investment of NT$16.5 billion, followed by “The BOO project of large-scale logistics center in Hukou Township, Hsinchu County” with NT$12.5 billion. There was a wide variety in public infrastructure category among the signed PPP projects, including environmental pollution prevention facilities (Taichung City Wenshan Incineration Plant Project), health, welfare and medical facilities (Tainan Municipal Hospital), agricultural and resource recycling and reuse facilities (Chiayi County Regional Cold Chain Logistics Center for Agricultural and Food Products Project), and green energy infrastructure (Miaoli County Hydrogen Energy Industry Park Project (Mountain Line) BOT Project). As for PPP projects signed under other laws and regulations, the New Taipei City New Taipei Metro Circular Line Shisizhang Station and South Depot Development Project boasted the highest investment amount of NT$84.5 billion. Following the Metro development project, the second-highest investment was the Kaohsiung Port Intercontinental LNG Storage Tank Investment and Construction Project by the Ministry of Transportation and Communications, with an investment of NT$56.3 billion. To commend the public agencies for their proactive promotion of private participation in public infrastructure, the Ministry of Finance plans to present awards at the upcoming Investment Promotion Conference on July 24, 2026. All are welcome to attend and join in celebrating these achievements!   Press release contact: Section Chief Chen, Tzu-Wen Tel: (02) 2322-8214]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0f06ac746c874c828ba01ae500ca4c75]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 24 Mar 2026 08:25:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Announcement of Government Bond and Treasury Bill Issuance in the 2nd Quarter of FY2026]]></title>
	<description><![CDATA[1.The details of government bond issuance in the 2nd quarter are as follows:  Month April May June Maturity 2-year (new) 10-year (reopen) 2-year (reopen) 30-year (new) 10-year (new) Auction Date April 14 (Tue) April 21 (Tue) May 14 (Thu) May 26 (Tue) June 9 (Tue) Issue Date April 17 (Fri) April 24 (Fri) May 19 (Tue) May 29 (Fri) June 12 (Fri) Issue Amount (NT$100 million) 300 300 300 200 250                         2.The details of treasury bill issuance in the 2nd quarter are as follows: Month April May June Days 182 91 The MOF will issue Treasury Bills, if necessary. The MOF will issue Treasury Bills, if necessary. Auction Date April 10  (Fri) April 14  (Tue) Issue Date April 13  (Mon) April 15  (Wed) Issue Amount (NT$ 100 million) 300 250                     Contact Information: Ms. Lai, Chia-hua, Debt Management Division, National Treasury Administration, Ministry of Finance Tel: 886-2-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8396ae5cb4434fcc8a0fd4b50ad5440e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 23 Mar 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-Number of vehicles held by individuals doubled over the past decade; women contributed to half of Vehicle License Tax payable in 2025.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/2606_05_vehicle.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=282588c8cd3c4810932b4946554d1b4d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 19 Mar 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Reiterates That Popular Consumer Dining Establishments and Small-Scale Businesses with Monthly Sales Below NT$200,000 Remain Exempt from Issuing Uniform Invoices, to Avoid Public Misunderstanding]]></title>
	<description><![CDATA[1. Popular consumer dining establishments and small-scale businesses with monthly assessed sales below NT$200,000 remain exempt from issuing uniform invoices The Ministry of Finance (MOF) stated that business entities with monthly sales below NT$200,000 may still be exempt from issuing uniform invoices and are subject to business tax assessed at the rate of 1%. Contrary to certain media reports, there are no plans to phase out or abolish this exemption. 2. To promote the adoption of mobile payments, the policy introduces a transitional arrangement by allowing certain dining establishments with sales reaching NT$200,000 to remain exempt from issuing uniform invoices The MOF explained that, under current rules, popular consumer dining establishments with monthly sales reaching NT$200,000 and meeting the conditions set out in Point 4 of the Directions for the Competent Authorities Prescribing Business Entities With Business of a Special Nature to Issue Uniform Invoices (amended and promulgated on November 28, 2012) – such as those operating under chain or franchise models – are required to issue uniform invoices. However, in order to continue promoting mobile payment policies and to align with the Ministry of Health and Welfare’s policy of separating food preparation from cash handling, the MOF has amended and promulgated the Operation Directions for Small Business Entities Accepting Mobile Payment and Using Kiosks to Apply for Tax Incentive Measures. These Directions provide a three-year transitional tax incentive period (from January 1, 2026 to December 31, 2028), during which eligible establishments – such as chain or franchise businesses, well-known restaurants, or bustling eateries that would otherwise be required to issue uniform invoices – may adopt mobile payment or kiosk systems for checkout and continue to be taxed at the rate of 1% without being required to issue uniform invoices. This results in a reduced tax burden. For example, a business with monthly sales of NT$500,000 would see a monthly tax reduction of NT$20,000. Meanwhile, the MOF will assist such businesses in gradually transitioning to the use of uniform invoices. The MOF further noted that, given consumers’ strong preference for obtaining uniform invoices to participate in prize draws, it will conduct a comprehensive review and carefully consider feedback from all sectors prior to the expiration of the transitional period. Press Release Contact: Miss Lee, Section Chief Phone: +886-2-2322-8133]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e1326386f43142f28be1cdee04f586eb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 18 Mar 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Golden Thumb Awards Launch 24th Edition, Inviting Outstanding PPP Teams to Compete for Annual Honors]]></title>
	<description><![CDATA[Applications for the 24th Golden Thumb Awards for PPP are now officially open. The submission deadline for this year’s awards is May 15, 2026.  Award categories include the Government Team Award and the Private Team Award, along with a variety of special recognitions such as the Innovation Award, Welfare Award, and Bilingual Excellence Award. To help competent authorities and private institutions better understand the application requirements, the Ministry of Finance will hold an information session in April. All interested parties are warmly invited to register and participate in setting new benchmarks for public infrastructure. The Ministry of Finance stated that the Golden Thumb Awards are intended to recognize outstanding contributions made through public-private partnerships. Winning government teams may receive prize money of up to NT$500,000, while winning private teams may apply to the competent authority for tangible incentives, such as reductions in bid bonds, performance bonds, or concession fees. In addition, the Innovation Award, Welfare Award, and Bilingual Excellence Award are designed to encourage teams to enhance service quality and develop public infrastructure that better meets public expectations. Since its inception in 2002, the Golden Thumb Awards have presented a total of 170 Government Team Awards and 201 Private Team Awards by the end of the 23rd Awards in 2025. The Ministry of Finance emphasized that these award-winning cases not only serve as exemplary models of public-private partnerships (PPP), but also concretely demonstrate a three-way win: enabling the government to complete public infrastructure sooner, allowing the public to enjoy services earlier, and expanding investment opportunities for enterprises. The 24th Golden Thumb Awards will continue this spirit by identifying and promoting more outstanding PPP projects. The Ministry of Finance reminds all applicants that the deadline for applications for the 24th Golden Thumb Awards is 5:00 p.m. on May 15, 2026. Application documents may be submitted either by post or by hand delivery to the Ministry of Finance (Address: 13F, No. 1, Lane 142, Section 6, Roosevelt Road, Wenshan District, Taipei City) . Applicant teams are encouraged to pay close attention to the deadline and actively showcase the highlights and achievements of their PPP projects. For detailed application requirements and registration information for the information session, please follow the Ministry of Finance’s Public-Private Partnership website at https://ppp.mof.gov.tw/.   Press Release Contact:Section Chief Chuang Ching Tel.:(02)2322-8218  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=20d7741c948547108f3fbb8b4145baf3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 18 Mar 2026 08:56:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Exporters Must Label Country of Origin on Inner and Outer Packaging to Avoid Clearance Delays and Penalties]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) stated that there have been recent cases where exporters declared Taiwan-bred aquatic products for export. Although the outer boxes were labeled “MADE IN TAIWAN R.O.C,” the inner packaging bore only foreign company names and foreign place names, omitting the country-of-origin-labeling for Taiwan. Consequently, these exporters were not only ordered to withdraw their cargo, but were also referred to the competent authority, the International Trade Administration (TITA) for administrative action. Exporters are urged to verify origin labeling and comply with Foreign Trade Act in case of difficulties in clearance and legal penalties.   KHC further explained that pursuant to Article 17, Subparagraph 2 of the Foreign Trade Act, Article 14 and 15, Paragraph 2 of the Regulations Governing Export of Commodities, and Point 2, Subparagraph 1 of Handling Principles for Export Goods without Compliant Country of Origin Labeling or with False Labeling, exported commodities produced in Taiwan shall not fail to or untruthfully label the source identification or the country of origin as required. In addition to marking the country of origin on the goods, their internal and external packaging, in a conspicuous and durable manner, it is strictly prohibited to include foreign places names, country names, or any other markings that could mislead others to believe the commodities are made in other countries, such as a foreign company’s name, address, telephone number, fax, or website.   KHC emphasizes that to maintain the reputation and trade interests of Taiwanese products, all exports must be correctly labeled with their country of origin in accordance with the Foreign Trade Act and the Regulations Governing Export of Commodities. If violations regarding failing to label the country of origin as required or false labeling are detected, Customs will refer the cases to TITA for disposition. Exporters with inquiries concerning labeling requirements are advised to consult with TITA before declaration to ensure smooth clearance and protect their interests.   Division: Customs Division Ⅱ Contact: Subsection Head Tsai Tel: 07-8057010 #7103  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=394c540ec327423bb6435943de87b992]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 17 Mar 2026 06:55:09 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Beware of Penalties for Concealing Employee Salary Income in Taiwan via CFCs with No Substantive Operations Abroad!]]></title>
	<description><![CDATA[To align with international anti-tax avoidance trends and uphold tax fairness, starting from the 2023 income tax settlement filing for profit-seeking enterprises, entities must recognize CFC investment income in accordance with Article 43-3 of the Income Tax Act. This income is calculated based on the proportion of shares or capital held in a Controlled Foreign Corporation (CFC) located in a low-tax jurisdiction or region, as well as the holding period. This amount must be included in the taxable income for the current year and supported by financial statements audited and certified by a qualified accountant in the CFC’s jurisdiction or in Taiwan, or other substitute documents in lieu of such financial statements for verification. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that during a recent audit of Company A’s 2023 income tax return for profit-seeking enterprises, it was discovered that Company A reported substantial losses for its offshore CFC with no substantive operations. Upon reviewing the CFC’s financial statements and other submitted materials, it was found that the CFC’s losses were attributed to reported salary expenses paid to Company A’s chairperson and multiple employees. However, investigation revealed that the actual location of service provision for these personnel was within the territory of the Republic of China. Company A is suspected of using the offshore CFC without substantive operations to conceal the salary income of employees in Taiwan and artificially inflate the CFC’s losses for that year. In addition to adjusting the CFC’s loss calculation to reflect accurate figures, regarding the concealment of salary income for employees in Taiwan, the authority ordered Company A to pay the withholding tax that should have been withheld but was not, and to file the withholding tax certificates within a specified period, in accordance with the first part of Paragraph 1, Article 114 of the Income Tax Act. A penalty was also imposed. Furthermore, individual income tax was levied on the salary income of these personnel. The Bureau would like to remind enterprises that, to ensure the implementation of the CFC income taxation system for profit-seeking enterprises, the National Taxation Bureau conducts case selection audits on CFC matters. If enterprises have used CFCs to evade domestic tax obligations or have underreported or omitted CFC investment income, they should voluntarily file supplementary returns and pay the underpaid tax as soon as possible to avoid penalties. For any inquiries, please call the toll-free service number 0800-000-321 or visit the Bureau’s website（https：//www.ntbk.gov.tw）and use the online smart customer service “National Tax Helper” for assistance.   Provided by: Profit-Seeking Enterprise Income Tax Division Contact Person: Section Chief Liu Miao-Tian    Tel: (07)7256600 Ext. 7160 Drafted by: Chen Hsiu-Chu                                 Tel: (07)7256600 Ext. 7191  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=33f2fd76250b4980819dc16c14310ab0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 16 Mar 2026 07:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Salaries of Full-Time Personnel Not Exclusively Engaged in R&D Work Shall Not Be Classified as R&D Expenditures Eligible for Investment Tax Credits]]></title>
	<description><![CDATA[To advance industrial innovation and enhance industrial competitiveness, companies or limited partnerships that have not committed any major violations of environmental protection, labor, or food safety and health laws within the past three years, and whose research and development activities demonstrate a high degree of innovation with expenditure items meeting the requirements of the “Regulations Governing the Investment Tax Credit for Research and Development Expenditures by Companies or Limited Partnerships (tentative translation )” (hereinafter referred to as the “Investment Tax Credit Regulations”), shall apply to the central competent authority in charge of the relevant industry for review during the period commencing three months prior to the beginning of the annual income tax filing period and ending on the last day of such filing period. When filing the annual profit-seeking enterprise income tax return, the enterprise may choose either to deduct 15% of the R&D expenditure from the current year’s profit-seeking enterprise income tax payable, or to deduct 10% of the expenditure from the profit-seeking enterprise income tax payable over a three-year period starting from the current year. However, the total tax deduction shall not exceed 30% of the current year’s profit-seeking enterprise income tax payable. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that where companies or limited partnerships engaged in the aforementioned R&D activities, except for outsourced R&D or jointly conducted R&D agreed to be performed by foreign companies, universities, or research institutions, only R&D activities conducted within the Taiwan area may be recognized as R&D expenditures. Enterprises shall pay attention to Article 5 of the Investment Tax Credit Regulations regarding the expenditure item “salaries of full-time personnel exclusively engaged in R&D work,” which is limited to full-time personnel assigned to R&D units and exclusively engaged in R&D work, or where no R&D unit is established, full-time R&D personnel assigned to non-R&D units who are in fact exclusively engaged in R&D activities. The job descriptions, working hour records, and documents sufficiently proving that the aforementioned personnel are full-time employees exclusively engaged in R&D work shall be provided for tax collection authorities to determine. If personnel engaged in R&D work concurrently handle administrative management, market research, statistics, control, supervision, or other duties, they shall be deemed not to be full-time personnel exclusively engaged in R&D work, and their salary expenses shall not qualify as R&D expenditures eligible for the investment tax credit under the Investment Tax Credit Regulations. The Bureau further indicated that in a recent audit of Company A’s 2022 profit-seeking enterprise income tax return, in which the company applied for the R&D expenditure tax credit under Article 10 of the Industrial Innovation Statute to offset its current-year profit-seeking enterprise income tax payable, it was found upon review that the reported R&D expenditures included “salaries of full-time personnel exclusively engaged in R&D work,” including salaries of personnel dispatched to overseas subsidiaries to provide technical services. As such personnel were abroad for more than 300 days during the year, they were not considered to be conducting R&D activities within the Taiwan area. Furthermore, their primary duties were management, supervision, and manufacturing operations, and thus they were not full-time personnel exclusively engaged in R&D work. The Bureau therefore excluded over NT$20 million in salary expenditures for these personnel from the R&D expense items. Calculated at the reported credit rate of 15%, this resulted in an additional profit-seeking enterprise income tax assessment of over NT$3 million. The Bureau would like to remind companies applying for the R&D expenditure investment tax credit to ensure that relevant expenses or expenditures comply with the aforementioned Investment Tax Credit Regulations to avoid tax adjustments and additional tax assessments. For any inquiries, please call the toll-free service number 0800-000-321 or visit the Bureau’s website （https：//www.ntbk.gov.tw）and use the online smart customer service “National Tax Helper” for assistance.   Provided by: Profit-Seeking Enterprise Income Tax Division Contact Person: Section Chief Liu Miao-Tian    Tel: (07) 7256600 Ext. 7160 Drafted by: Hsu Shu-Jung                                   Tel: (07) 7256600 Ext. 7168]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=55568b5fb7ad48d7831ea89720a86f4c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 16 Mar 2026 07:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for February 2026]]></title>
	<description><![CDATA[For the month of February 2026, total net tax revenue was NT$ 92.2 billion, which is NT$ 9.9 billion （-9.7%） less than the same month last year, while cumulative January to date was NT$ 356.6 billion, NT$ 35.0 billion （+10.9%） more than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 100.6%. 【Attachment】 Full Release & Tables  (PDF) Table1. Total Net Tax Revenue (Preliminary)　(Excel)    (ODF) Table2. Total Net Tax Revenues – by Government Sector(Preliminary)　(Excel)    (ODF) Table3. Net Tax Revenue of Central Government (Preliminary)　(Excel)    (ODF) Table4. Total Net Tax Revenue in Recent Years　(Excel)    (ODF)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d74e5c2ac8ba4c288fb24feeb806dfb4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 11 Mar 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Disseminated Simplified Declaration for Air Express Consignments]]></title>
	<description><![CDATA[Taipei Customs held a briefing session on January 28, 2026, at the Far Glory Free Zone to disseminate relevant regulations to air express operators. The session aimed to remind operators of the importance of truthful express consignment declarations.    Taipei Customs stated that the Real-Name Authentication System for Express Consignments has become increasingly prevalent and represents an important trend in the future development of customs clearance procedures. Information regarding imported goods that has been pre-confirmed by importers on the Real-Name Authentication Platform will be referenced and compared with the declarations submitted by operators. Taipei Customs therefore reminds express operators to declare imported goods accurately and truthfully to avoid penalties imposed by Customs.    In addition, Taipei Customs noted that if express consignments fall under any of the categories stipulated in Paragraph 1, Article 12 of the Regulations Governing Customs Clearance Procedures for Air Express Consignments, such as goods subject to import or export control regulations, the consignments must be cleared through a general import/ export declaration in accordance with the relevant regulations.   Furthermore, pursuant to Paragraph 1, Article 10 of the aforementioned Regulations, express operators shall affix invoices together with identifiable barcodes or labels to import and export express consignments to facilitate customs inspection. Failure to comply with the regulations may result in warnings or fines ranging from NT$6,000 to NT$30,000.   Taipei Customs emphasized that express operators must declare express consignments truthfully. Where the goods are subject to import regulations, a general customs declaration must be submitted accordingly. Taipei Customs will continue to maintain close communication with relevant enterprises and work collaboratively to foster a secure, compliant, and efficient customs clearance environment.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a9483815956741c3a9d55d81081e2831]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 11 Mar 2026 05:12:54 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Tax Refund Available for Newly Purchased Small Vehicles, Even Without Replacing Old Vehicles!]]></title>
	<description><![CDATA[To stimulate the automotive market, boost related industries, and support energy-saving and carbon-reduction efforts, the　government has extended the existing tax refund program for replacing old vehicles with new ones to December 31, 2030. In addition, from September 7, 2025 to December 31, 2030, buyers of newly purchased vehicles may enjoy a reduction in commodity tax as follows: Up to NT$50,000 tax reduction for each new passenger car with an engine displacement of 2,000 cc or below. Up to NT$2,000 tax reduction for each new motorcycle with an engine displacement of 150 cc or below. The program has been received with public enthusiasm. Many buyers of new vehicles have called to inquire about how to apply for the tax refund. The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance explained that purchasers of new small vehicles who complete vehicle registration and obtain new license plates between September 7, 2025 to December 31, 2030 may apply for the tax refund through the manufacturer or importer. The applicant should submit a copy of the vehicle registration certificate and a copy of the commodity tax payment certificate to the local National Taxation Bureau or Customs. Buyers of new vehicles who wish to check the progress of their refund application can visit the Chinese version of the eTax Portal, Ministry of Finance online  If there are further questions, please call the toll-free number 0800-000321, or contact the regional taxation bureau, its branches or offices for further information and consultation. 〔Contact person: Ms. lee, Sales Tax Division; Tel: (03)3396789, ext. 1290〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=038a8cbc74b74c85b9c6bf6625f2fc09]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Four Common Mistakes in CFC Reporting Highlighted by the National Taxation Bureau]]></title>
	<description><![CDATA[The Northern District National Taxation Bureau has issued a reminder to businesses regarding the Controlled Foreign Company (CFC) rules, which came into effect in 2023. The rules were introduced prevent multinational enterprises from establishing controlled foreign companies (CFC) in low-tax burden countries or jurisdictions to keep surplus earnings undistributed to avoid the tax burden in the R.O.C. To help ensure accurate reporting, the Bureau has identified four common mistakes enterprises should avoid when filing CFC-related information: 1. Misidentifying Low-Tax Jurisdictions Some companies mistakenly assume that only the Ministry of Finance’s published reference list applies. In reality, the list is for reference only and does not cover cases where preferential tax rates apply to specific regions or types of businesses, such as in Samoa or Mauritius. Whether a jurisdiction qualifies as “low-tax” must be determined based on the actual tax rule in place for that year. 2. Omitting CFCs That Qualify for Exemptions Even when a CFC meets the criteria for exemption—such as having substantive business activities or falling under the de minimis threshold—it must still be reported in the prescribed format. Supporting documents proving exemption eligibility must also be submitted. 3. Using Incorrect Exchange Rates Errors are often made when converting CFC financial data into New Taiwan Dollars. The rules require companies to use the annual average exchange rate, calculated from the Bank of Taiwan’s spot buying rates at the end of each month. 4. Late Submission of CFC Financial Statements Businesses that report CFC losses must attach CPA-audited financial statements or acceptable alternative documents within the filing deadline. Extensions are available but must be requested before the deadline, either through a formal application or by checking the extension option on page B7 of the tax return. Only one extension is permitted, for a maximum of six months. Failure to comply means CFC losses will not qualify for the 10-year carryforward deduction. The Bureau urges enterprises to carefully review their filings for the 2024 tax year to avoid these issues and to ensure compliance with the law. For further details, businesses can visit the Bureau’s official website  or call the toll-free service line at 0800-000321. 〔Contact person：Ms. Liu, Head, Profit-seeking Enterprise Income Tax Devision；Tel：（03）3396789, ext. 1350〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=678685dd3d934e2e8ab942e4e97804a7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Withholding regulations regarding companies distributing dividends to non-residents]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that, where dividends are distributed by a company to an individual not residing in the Republic of China or profit-seeking enterprise having its head office outside the Republic of China, the tax withholder involved shall withhold a tax payable at the time of payment of income according to the prescribed withholding rates or withholding regulations, and pay the tax withheld in accordance with the provisions of Article 92 of the Income Tax Act. In addition, the NTBNA explains that, in cases where an individual not residing in the Republic of China or a profit-seeking enterprise without fixed place of business in the Republic of China is the recipient of the aforementioned dividends, the tax withholder shall make payment to the national treasury of all the taxes withheld, file the withholding tax statements, and issue them to the taxpayer concerned after submitting them to the competent tax authority for verification within ten days from the date of withholding. In the case that three national holidays occur in succession within ten days from the date of withholding, the period for the payment of all the taxes withheld, submission, and issuance of the withholding tax statements shall be extended for 5 days. The Bureau would like to remind taxpayers that if they have any questions, they are welcome to visit the official website at https://www.ntbna.gov.tw for relevant regulations or call the toll-free service number 0800-000321. 〔Contact person: Ms. Chung, Section Head of Individual Income, Estate and Gift Tax Division; Tel: (03)3396789, ext. 1420〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=de20244b4c57482cb08b1faf66d52f4c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Small-scale Business Entities Affected by Heavy Rainfall Eligible for Tax Relief.]]></title>
	<description><![CDATA[The Changhua Branch of the National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, announced that small-scale business entities whose operations are disrupted by heavy rainfall or other natural disasters may apply for disaster-related tax relief. Eligible business entities, upon approval, may deduct non-operating days, with business tax assessed based on the actual number of operating days. Affected business entities are advised to follow a three-step disaster loss reporting procedure: 1. Take photographs as evidence before cleanup begins; 2. Prepare supporting documents, including a list of losses, repair cost estimates, and any other relevant evidence; 3. Submit an application to the competent tax office after the disaster. In response to recent disaster events in certain areas, tax authorities will adopt simplified and expedited procedures and actively assist affected business entities in applying for tax reductions or exemptions. Applications may be submitted either online or in paper form to the competent tax authority. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Sales Tax Section, Ms. Huang, Ching-Hui. Tel: (04)7274325 ext.303.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0bf280ec12064bfab71e155fc08ad8d0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[For 2025,there is a NT$213,000 basic living expense for taxpayers.]]></title>
	<description><![CDATA[The Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance expressed that the basic living expense per person for the year 2025 is NT$213,000, which applies to the individual income tax filed in May of this year (2026). According to Article 4 of the Taxpayer Rights Protection Act (hereinafter referred to as the TRPA) and Article 3 of the Enforcement Rules of the TRPA, the total amount of basic living expenses for a household is calculated in accordance with the basic living expense per person in the current year announced by the Ministry of Finance multiplied by the number of persons in the household, including the taxpayer, spouse, and dependents. If the total amount of basic living expense is higher than the sum of exemptions and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for the disabled, special deduction for educational tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing), the difference can be used as an additional deduction from the gross consolidated income. In the case that a foreign resident of the R.O.C. departed and did not return during a taxable year, the basic living expense shall be calculated in proportion to the length of stay in the R.O.C. during that year. The office also urged that if taxpayers are facing disputes related to taxes, they can seek the help of a taxpayer ombudsman to communicate and coordinate on disputed cases. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Services Division, Ms. Pan. Tel: (04)8332100 ext.521.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=99edea81503649789e5d9bcb89cf6ba1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Mar 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for February 2026]]></title>
	<description><![CDATA[For Feb. 2026, total exports expanded by 20.6% year on year to US$49.80 billion; total imports rose by 6.8% from a year earlier to US$37.03 billion. The trade balance of this month was favorable, amounting to US$12.77 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4293960f89a64d6681f42bef3832256b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 09 Mar 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Income Tax Agreement between Taiwan and Tuvalu Being Signed on March 4, 2026]]></title>
	<description><![CDATA[The Ministry of Finance (MOF) states that the "Agreement between the Government of the Republic of China (Taiwan) and the Government of Tuvalu for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" (hereinafter "this Agreement") was signed in Tuvalu on March 4, 2026 by the Minister of Foreign Affairs, Mr. Lin Chia-Lung, and the Tuvalu's Prime Minister, Mr. Feleti Penitala Teo. Taiwan and Tuvalu will notify each other in writing of the completion of the procedures necessary to implement this Agreement, and the date of entry into force of such Agreement will be the latter of the two notifications. This Agreement will apply to tax cases beginning on or after the first day of January of the year next following the year of entry into force of this Agreement. The MOF points out that this Agreement, consisting of 29 articles, has been formulated with reference to the international model tax conventions. It was finalized after years of consultation and negotiation between the two governments, culminating in a consensus. Under the terms of this Agreement, the source state shall provide appropriate tax reductions or exemptions on various types of income derived by residents (including individuals and enterprises) of the other Contracting State to address double taxation or reduce their tax burdens. For instance, the withholding tax rates on dividends, interest, and royalties will be reduced to 10%. Furthermore, this Agreement provides mechanisms for dispute resolution and other forms of tax cooperation. The MOF notes that Tuvalu is a diplomatic ally of Taiwan in the Pacific region. After this Agreement enters into force, it is expected to further strengthen bilateral ties, and promote trade, investment, talent cultivation and other exchanges between the two sides. The two countries could jointly advance regional development in the Asia-Pacific region. The MOF emphasizes that it will, based on the principles of reciprocity, continue to conclude Income Tax Agreements with countries sharing common goals so as to broaden Taiwan's tax treaty network as well as create a fair and stable tax environment. Contact person: Ms. Yu- Hsuan Wang, Senior Executive Officer Contact Number: +886-2-23228169]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9cca9b457e7e4b12bc8bd4715c1feece]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 05 Mar 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Finish Import Container X-ray Inspection in Time for Lower Cost and Faster Customs Procedure]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that for those containers subject to x-ray inspection (C3X), several tax-payers, claiming that product promotion has not begun or warehouses are fully stocked, failed to apply for x-ray inspection in time as regulated in law. When containers are overdue for x-ray inspection, Customs, in order to ensure the safety of cargoes, would inform container terminal operators (the operators) to relocate the containers to Customs x-ray inspection station to undergo x-ray inspection. In this case, tax-payers would have to pay extra handling charges to the operators. KLC explained that for those import containers subject to x-ray inspection, customs brokers shall apply for x-ray inspection in 10 days starting from the day when the notification from the customs computer is transmitted. If customs brokers fail to apply or extend the inspection period in time, Customs would inform the operators in written form to schedule the time for inspection; customs brokers or tax-payers would also be notified. The operators shall bring the import containers to Customs x-ray inspection station for inspection on time. KLC reminded that under circumstances in which the import containers cannot undergo x-ray inspection in time, tax-payers are allowed to apply to Customs x-ray inspection station to extend the inspection period. Once the tax-payers fail to apply for extension in time, Customs would inform the operators to cooperate in conducting x-ray inspection. In this case, tax-payers must pay extra handling charges. KLC reiterated that tax-payers and customs brokers must take note of the x-ray inspection period so as to reduce cost and facilitate customs procedure. For more information, please contact Inspection Division, KLC at (02)2428-5752.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=99440c37482a43d2b0600b3a159f8256]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Feb 2026 06:38:04 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-From 2018 to 2025, nearly 20,000 small businesses adopted mobile payments and applied for tax incentives, with restaurants accounting for nearly half of the total.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/202504_mobile_payment.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f92d80bd9a634e30b9a1902b7174588e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Feb 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Assisted Reproductive Technology (ART) Expenses at Non-NHI Contracted Hospitals Eligible for Itemized Deductions Upon Subsidy Approval]]></title>
	<description><![CDATA[Taxpayers, their spouses, or dependents who undergo Assisted Reproductive Technology (ART) treatments at institutions specialized in In Vitro Fertilization (IVF) under the Ministry of Health and Welfare (MOHW) subsidy program may be eligible for tax deductions. Even if the institution is not a public hospital, a National Health Insurance (NHI) contracted medical facility, or an institution recognized by the Ministry of Finance for maintaining complete and accurate accounting records, the medical expenses may still be claimed as an Itemized Deduction for Medical and Maternity Expenses under Article 17, Paragraph 1, Sub-paragraph 2, Item 2-3 of the Income Tax Act, provided the treatment expenses have been approved for subsidies by central or local government authorities. The deductible amount is the total expenditure minus government subsidies or insurance reimbursements received. To assist the public in understanding these regulations, the National Taxation Bureau of Kaohsiung, Ministry of Finance has provided the following summary table: Expenditure Item Eligibility for Deduction Eligibility Criteria Supporting Documents General Medical & Maternity Expenses Deductible; however, government subsidies or insurance payouts must be excluded from the claim. Limited to public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance Original medical receipts. (Submission of physical receipts is waived if the deduction is based on the medical and maternity expense data provided by the tax collection authorities during the Individual Income Tax [IIT] filing period.) ART Treatment Expenses Deductible; however, government subsidies or insurance payouts must be excluded from the claim. 1. Public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance 2. Institutions other than those mentioned above, subject to subsidy approval granted by the central or local competent authorities. 1. Original medical receipts. (Same as above) 2. Proof of subsidy remittance or the official subsidy approval notification issued by the competent authority Non-Medical Expenditures (e.g., cosmetic surgery, supplements, health checks, document fees) Non- Deductible Not considered medically necessary; does not meet statutory requirements. N/A The Bureau provided a practical example: In 2025, Mrs. Lee underwent an IVF procedure at a non-NHI contracted ART institution, incurring a total cost of NT$330,000. This amount included NT$30,000 for nutritional supplements. The procedure was approved for a NT$100,000 subsidy by the MOHW. When filing the 2025 Individual Income Tax Return in 2026, the deductible amount for medical and maternity expenses is calculated as follows: NT$330,000 (Total) - NT$30,000 (Supplements) - NT$100,000 (Subsidy) = NT$200,000 (Deductible Amount) The Bureau reminds taxpayers that when claiming deductions for ART expenses at non-NHI contracted facilities, they must attach the original medical receipts issued by the ART institution and the official subsidy approval notification or remittance proof for verification by the tax authorities. However, any portion already covered by government subsidies or insurance reimbursements cannot be claimed for deduction. For further inquiries, please call the toll-free service hotline at 0800-000-321 or visit the Bureau's website （https：//www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin.    Phone number: (07)7256600 ext. 7270 Contributor: Ms. Lee.                                 Phone number: (07)7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ff6e9247717b4c0bb06ecf0849677140]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Feb 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Those Who Owe Taxes Without Payment and Seek to Transfer Assets may be subject to Provisional Seizure of Assets and Detention]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, Ministry of Finance stated that, in order to effectively collect taxes, if a taxpayer fails to pay the assessed supplementary taxes and there are signs of concealing or transferring assets or evading tax enforcement, the tax collection authority may, pursuant to Paragraph 1, Article 24 of the Tax Collection Act, petition the court to impose a provisional seizure on the taxpayer’s property. After the case is referred for compulsory enforcement, if the branch of the Administrative Enforcement Agency determines that the circumstances meet the requirements for detention, it may, in accordance with Article 17 of the Administrative Enforcement Act, apply to the court for such detention. The Bureau provides the following example: Within the Bureau’s jurisdiction, Mr. A sold in-game currency online without applying for business registration as required, and underreported his sales revenue. He was assessed additional business tax and fines totaling over NT$4 million. After the Bureau began its investigation, Mr. A transferred ownership of his real estate to his mother and registered his vehicle under another person’s name—acts indicating concealment and transfer of assets to evade tax enforcement. The Bureau immediately applied to the court for a provisional seizure, which was granted, and then referred the case to the branch of the Administrative Enforcement Agency for execution. Based on Mr. A’s asset-stripping behavior and the unclear flow of multiple large withdrawals from online platforms, the administrative enforcement officer determined that the requirements for detention were met, applied to the court accordingly, and received approval for detention. The Bureau stressed that for taxpayers who deliberately strip assets, conceal property, register assets in trust under third parties, or create fictitious claims to participate in distribution in order to evade tax enforcement, the Bureau actively monitors property changes and, when appropriate, applies for provisional seizures, provisional injunctions, and civil actions in accordance with the law. It also works closely with the Administrative Enforcement Agency of the Ministry of Justice, to recover tax arrears, safeguard the state's tax claims, and uphold tax justice with persistence and determination. The Bureau urges taxpayers to declare and pay taxes in accordance with the law and not to harbor any illusions about concealing or disposing of assets subject to compulsory enforcement. Those subjected to arrest and detention will lose their personal freedom, resulting in significant personal loss. 〔Contact person:Ms. Wang, Head, Collection and Information Management Division;Tel:(03)3396789,ext.1180〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f671826161e9467c8e538ebc05eefc84]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 24 Feb 2026 07:05:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Analysis－Analysis of Tax Revenue Collection in 2025]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/Analysis_of_Tax_Revenue_Collection_in_2025.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b925065b73fb41058cf05f28abee834c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 24 Feb 2026 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Analysis－Annual External Trade Report in 2025]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/114年我國出進口貿易概況_英文版.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=81f79cdf63564b39a838af1cac332b80]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 23 Feb 2026 07:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Renewed Income Tax Agreement between Taiwan and Singapore entered into force on February 13, 2026 and will take effect from January 1, 2027]]></title>
	<description><![CDATA[ The Ministry of Finance states that the renewed "Agreement between the Taipei Representative Office in Singapore and the Singapore Trade Office in Taipei for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance" (hereinafter referred to as "the Renewed Agreement"), which was signed on December 31, 2025, enters into force today after both sides completed their respective domestic law requirements and notified each other. It will become effective on January 1, 2027. With respect to taxes withheld at source, the Renewed Agreement shall apply to income payable on or after January 1, 2027; with respect to other taxes, it shall apply to income for taxable periods beginning on or after January 1, 2027. The Income Tax Agreement between Taiwan and Singapore signed on December 30, 1981 (hereinafter referred to as "the Original Agreement") shall cease to have effect, from the date of application of the Renewed Agreement, with respect to all matters covered by the Renewed Agreement. The Ministry of Finance explains that Taiwan and Singapore maintain close economic and trade relations. According to statistics from the International Trade Administration, Ministry of Economic Affairs, Singapore was Taiwan's eighth-largest trading partner in 2025, with total bilateral trade reaching USD 53.4 billion. As of the end of last year, cumulative outbound investment from Taiwanese enterprises to Singapore amounted to approximately USD 32.5 billion, while Singaporean inbound investment in Taiwan totaled approximately USD 12.7 billion. The Renewed Agreement primarily reflects developments in bilateral economic and trade relations and was undertaken with reference to the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN), with a purpose to provide more appropriate tax relief measures (Appendix: Key Updates) so as to provide a favorable tax environment conducive to the bilateral trade and investment. The Ministry of Finance further illustrates that Article 18 (Elimination of Double Taxation) of the Original Agreement provided indirect tax credits and a tax-sparing clause as preferential mechanisms to foster bilateral economic development. Given that neither Taiwan nor Singapore is a developing country, the credit mechanisms should be aligned with those provided under Taiwan's other effective income tax agreements, and take into account the need for enterprises to have a reasonable adjusting period for dealing with the change. Therefore, subparagraph 2 of paragraph 2 and paragraph 3 of Article 23 of the Renewed Agreement stipulate that these preferential mechanisms are subject to transition provisions which are applicable only after three taxable years from the date of application of the Renewed Agreement. Accordingly, the preferential mechanisms will apply in Taiwan only to profit-seeking enterprises' income tax filings for the tax years 2027, 2028, and 2029. The Ministry of Finance encourages enterprises to pay attention to the applicable timeframe and to make timely adjustments as necessary. The Ministry of Finance emphasizes that it will continue, based on the principles of equality and reciprocity, to promote the conclusion of income tax agreements with countries that maintain close economic, trade, and investment relations with Taiwan, in order to further enhance the friendliness of Taiwan's tax environment and strengthen the international competitiveness of Taiwan's people and enterprises.  Appendix: Key Updates Article of the Renewed Agreement Original Agreement Renewed Agreement Article 1 Persons Covered No provision to deal with Collective Investment Vehicles (CIVs). With a provision to deal with CIVs. Qualified CIVs deriving income are deemed to be residents and beneficial owners of such income. In the case of Taiwan, this includes mutual trust funds, securities investment trust funds, futures trust funds, and real estate investment trusts, which are publicly offered and established in accordance with relevant laws. Article 5 Permanent Establishment (PE) Construction PE: Activities for an aggregate of more than six months in one year, or six consecutive months within two years. No service PE provisions. Construction PE: Activities lasting more than 9 months. Service PE: Periods during which services are performed exceeding an aggregate of 183 days within any 12-month period. Article 8 Shipping and Air Transport In the source jurisdiction: Income derived from air transport is exempted from income tax and value-added tax. 2% of gross income from shipping is subject to tax. In the source jurisdiction: Profits derived from shipping and air transport are exempted from tax. Interest on funds connected with the operations of shipping or air transport is exempted from tax. Article 9 Associated Enterprises No Transfer Pricing corresponding adjustment provisions. With Transfer Pricing corresponding adjustment provisions. Article 10 Dividends The total amount of tax charged on dividends together with the corporate income tax payable in respect of the profits out of which such dividends are paid (including those taxes which have been reduced or exempted under the laws designed to promote economic development) shall not exceed 40% of the taxable income out of which the dividends are paid. Reduced tax rate of 10%. Article 11 Interest No such provisions. Reduced tax rate of 10%. Certain types of interest are exempted from tax. Article 12 Royalties Reduced tax rate of 15%. Reduced tax rate of 10%. Article 13 Capital gains No such provisions. Gains derived from: the alienation of immovable property situated in the source jurisdiction (SJ), a PE or fixed base and related movable property in the SJ, or unlisted shares or interests derived more than 50% of their value from immovable property in the SJ, may be taxed in the SJ. Gains derived from the alienation of other property are exempted from tax in the SJ. Article 15 Dependent Personal Services Remuneration derived by an individual in respect of services performed on ships or aircraft in international traffic is exempted from tax in the jurisdiction where the enterprise is a resident. Remuneration derived by an individual in respect of services performed on ships or aircraft in international traffic may be taxed in the jurisdiction where the enterprise is a resident. Article 20 Students An individual renders services in the visiting jurisdiction under specified conditions and within the limits below is exempted from tax: Students: remuneration not exceeding NTD 90,000 (SGD 5,000). Trainees: remuneration not exceeding NTD 270,000 (SGD 15,000). Payments received from sources outside the visiting jurisdiction for the purposes of maintenance, education, or training are exempted from tax in the visiting jurisdiction. Article 23 Elimination of Double Taxation In the case of Taiwan: Ordinary tax credit method. Indirect tax credit method (with a shareholding at least 25%). Tax-sparing clause. In the case of Taiwan: Ordinary tax credit method. Indirect tax credit method (with a shareholding at least 25%): applicable for the first three years for which the Renewed Agreement is effective (transitional provision). Tax-sparing clause: applicable for the first three years for which the Renewed Agreement is effective (transitional provision). Attachment: Download the English and Chinese texts of the renewed Taiwan-Singapore Income Tax Agreement, or visit the Ministry of Finance website (https://www.mof.gov.tw) >Home>International Fiscal Affairs>Income Tax Agreements. Regarding administrative procedures related to the Income Tax Agreements, please refer to the "Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income." Regarding application forms for Income Tax Agreements, please refer to the link in point 1.   Contact person: Ms. Wang, Yu-Hsuan, Senior Executive Officer. Contact Number: +886-2-23228169.   Contact person: Ms. Lin, Tian-Cin, Section Chief. Contact Number: +886-2-23228150.  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=29e1b517c8c1471c80d5248a1045ec56]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 13 Feb 2026 06:50:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Cloud Invoices will do you good! The winning prize money will be directly remitted to your account when you win.]]></title>
	<description><![CDATA[Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance stated that, the Uniform-Invoice Prize Winning Numbers are announced on the 25th of every odd-numbered month, covering the previous two months of uniform invoices. At the same time, the Cloud-Invoice Award Winning Numbers are also announced. To encourage the public to use digital carriers to store cloud invoices, the Ministry of Finance has increased 700 thousand sets of the winning numbers for the NT$500 prize, from 2.45 million to 3.15 million sets bimonthly from May to December last year（2025）, offering the public more chances to win. The Branch explained that if a cloud invoice wins both a general prize and the cloud invoice exclusive award, the winner may claim only one prize. Prize winners must redeem their rewards within three months, starting from the 6th day of the month following the prize announcement, at the redemption institutions during their announced service hours. For cloud invoice winners, the Ministry of Finance E-Invoice Platform and the Uniform Invoice Prize Redemption App allow users to integrate their various digital carriers under a mobile barcode and set up a designated bank account for prize deposits. After withholding tax is levied on the prize, the prize money will be transferred directly by the authorized redemption institution. This process helps winners avoid forgetting or missing the redemption deadline and removes the limitation of in-person collection during office hours. If the public has any further questions, they can call our toll-free service number 0800-000-321 during office hours, and the Bureau will be pleased to serve you. Contact person: Sales Tax Section, Fengyuan Branch, National Taxation Bureau, Ms. Chuang Tel: (04)25291040 ext. 306. ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6c850e13b0224d6eaaaf2ec3d3643019]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 13 Feb 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-Taiwan's exports of woven fabrics of glass fibers reached a record high in 2025, surging 40% amid rising AI-driven demand.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/2026_03_Glass_Fibers.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=978d314557ff4d64bf055db6697ecabd]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 12 Feb 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for January 2026]]></title>
	<description><![CDATA[For the month of January 2026, total net tax revenue was NT$ 264.4 billion, which is NT$ 4.5 billion (+20.5%) more than the same month last year. Total net tax revenue(YTD) as of cumulative distributed budget was 116.1% 【Attachment】 Full Release & Tables  (PDF) Table1. Total Net Tax Revenue (Preliminary)　(Excel)    (ODF) Table2. Total Net Tax Revenues – by Government Sector(Preliminary)　(Excel)    (ODF) Table3. Net Tax Revenue of Central Government (Preliminary)　(Excel)    (ODF) Table4. Total Net Tax Revenue in Recent Years　(Excel)    (ODF)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cbaa6c2377e24a6e83f3a94fe59e8741]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 11 Feb 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Kaohsiung Customs Combats Origin Laundering to Protect Trade Order, Reputation of Taiwan-Made Products]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) stated that recently some business have imported electronic components from Mainland China and declared these products as domestic exports to the United States. Based on Customs’ examination and a review of the import declarations provided by the exporters, the exported goods were found to have not undergone substantial transformation, constituting false country of origin labeling. The International Trade Administration, Ministry of Economic Affairs (TITA) ruled that the exporters engaged in false labeling and disrupted trade order through undue means, in violation of Article 17, Subparagraph 2 and 6 of Foreign Trade Act. A fine of NT$600,000 was imposed in accordance with Article 28, Paragraph 1, Subparagraph 6 of the same Act. KHC further explained that pursuant to Article 3 of the Regulations Governing Certificate of Origin and Certificate of Processing, imported materials processed for export shall be deemed to originate from the ROC only if they undergo substantial transformation within the country. Under Article 5, Paragraph 1 of the same Regulations, substantial transformation refers to either: (1) After a raw material is processed or manufactured, the first six digits of the tariff number of the product are different from those of the raw material. (2) No change of the tariff number, but after a raw material is processed or applied to produce a product, the added value exceeds 35% or the product is produced through a specific production process that the TITA has announced as a significant production process. However, simple operations such as packaging or re-labelling shall not be recognized as substantial transformation under paragraph 3 of the same Article.   KHC urges that for goods exported to the U.S., businesses must provide the Declaration of Origin for Goods Exported to the U.S. and comply with origin labeling regulations. Manufacturers with inquiries about whether their operations meet the criteria for substantial transformation should proactively consult the TITA to avoid legal penalties and damage to their corporate reputation.   Division: Xiagang Branch Contact: Zhang, Cheng Zhong Tel: 07-8237356  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=df8f97e31c504fe686a381b86f6f6926]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Feb 2026 01:58:07 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for January 2026]]></title>
	<description><![CDATA[For Jan. 2026, total exports expanded by 69.9% year on year to US$65.77 billion; total imports rose by 63.6% from a year earlier to US$46.87 billion. The trade balance of this month was favorable, amounting to US$18.89 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=30d9152eb942423393a1fba79a663cf5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 09 Feb 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Urges Importers to Truthfully Declare the Customs Value of Imported Goods to Avoid Penalties.]]></title>
	<description><![CDATA[Taichung Customs urges importers to submit authentic invoices during customs clearance and to truthfully declare the dutiable value of imported goods to avoid violations of the law and subsequent penalties. Taichung Customs further explained that, pursuant to Paragraph 1 of Article 17 of the Customs Act, importers are required to file an import declaration when declaring goods for importation, and to attach invoices, packing lists, and other required import-related documents. Importers must honestly declare the dutiable value of goods and the relevant taxes and duties. If Customs discovers that false invoices have been submitted for inspection, Customs will not only recover the evaded taxes and duties from the importer, but also impose a fine of up to five times the amount of the evaded taxes in accordance with the Anti-Smuggling Act, depending on the severity of the violation. Cases involving forged or altered invoices may constitute criminal offenses, and Customs will transfer them to judicial authorities for investigation. To prevent tax evasion, Customs has established cross-checking mechanisms with inland tax authorities, ensuring that illegal operators cannot evade scrutiny. In addition, a post-clearance audit system has been established. Even after goods have been released, Customs still has the right to request the importer to provide records, documents, and accounting books related to the imported goods. Should any illegal activities be identified, Customs will impose penalties in accordance with the law or refer the case to judicial authorities for further investigation. Taichung Customs would like to remind importers not to take chances and urge them to truthfully declare the customs value of the imported goods and submit genuine transaction documents to avoid violating the law. Contact Information: Clearance Division I, Taichung Customs. TEL: +886-4-26565101 ext. 232 Mr. Wu]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=43b6b49b434a4785a908d96fcf5b7d8f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 09 Feb 2026 07:47:21 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How Foreign Taxpayers Calculate Taxable Income on Pensions Paid from Foreign Employers]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, stated that pension payments received by individuals are classified as Category 9 “separation income” under Paragraph 1, Article 14 of the Income Tax Act. After deducting the fixed exempt amount, the remaining taxable portion must be reported on the annual individual income tax return. For pension payments from a Taiwanese company, the company will provide a withholding tax statement that reflects the taxable amount after deducting the fixed exemption. Foreign taxpayers should report the “total amount paid” from this statement when filing their individual income tax return. The Bureau explained that, under Category 9, Paragraph 1, Article 14 of the Income Tax Act, “separation income” is classified by the method of receipt: either a “Lump-sum Payment” or “Installment Payments.” For the 2025 tax year, the calculations are as follows: A. Lump-Sum Pension Payments If the total payment does not exceed NT$198,000 × years of service, the taxable amount is NT$0. The portion exceeding NT$198,000 × years of service but not exceeding NT$398,000 × years of service is taxed at 50% of that portion. Any amount exceeding NT$398,000 × years of service is fully taxable. B. Installment Pension Payments The taxable income is the total annual installments received, minus NT$859,000. The Bureau further explained that if a foreign taxpayer provided services abroad for part of their career before retirement, any pension from a foreign employer must be apportioned. Only the portion of the pension attributable to service years rendered in Taiwan will be considered the R.O.C. source separation income. For example, Mr. A retired from a foreign company after 30 years, during which the last 10 years were spent as an expatriate in Taiwan. In June 2025, he received a lump-sum pension payment equivalent to NT$15,000,000. Since he rendered 10 years of service in Taiwan out of a 30-year total tenure, the portion considered R.O.C-source separation income is NT$5,000,000 (NT$15,000,000 × 10/30). The exempt amount is NT$2,980,000[(198,000 × 10 years) + (398,000 − 198,000) × 10 ÷ 2)]. The taxable separation income is NT$2,020,000 (NT$5,000,000 − NT$2,980,000). When filing his 2025 individual income tax return, Mr. A must provide documentation verifying his years of service and the amount of pension payment received from the foreign employer. He should also include the NT$2,020,000 taxable portion in his total annual income. The Bureau reminds foreign taxpayers that all pension income—whether paid by a Taiwanese company or a foreign employer—must be reported accurately on their tax returns. Taxpayers with questions regarding their filing requirements are encouraged to contact the Foreign Taxpayer Service Line at (02) 2311-3711, ext. 1116 for further assistance. (Contact Person: Ms. Yang, Head of the Foreign Taxpayer Service Section, Individual Income, Estate, and Gift Tax Division; Tel: 2311-3711 ext. 1650)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b07aaa3040694ac086bf259639ffd739]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 06 Feb 2026 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Relevant measures about the inspection of imported alcohol      during the 2026 Chinese New Year Holidays]]></title>
	<description><![CDATA[Concerning the importers who have demands of selling imported alcohol during the nine-day-long Chinese New Year holiday （February 14 to February 22）, the NTA has communicated to relevant units that the inspection of samples of imported alcohol that have already been sent to the laboratory must be sped up and completed before the holidays. In addition, the inspection of imported alcohol which is submitted for release-after-documentary examination will be completed before February 13 in principle, except for special cases. Furthermore, please contact +886 2 2322-8489 for any emergency issues. The NTA also explained that the inspection system of imported alcohol has been implemented since January 1, 2006. From approximately 10 thousand cases in 2006 to more than 80 thousand cases in 2025. Despite this, the NTA will continue to improve inspection effectiveness and protect sanitary security of alcohol consumption. Contact Person: Ms. Ya-ching, Cheng Telephone:（02）2322-7455]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d7f5d7a26be24aaabcfddc1a929b99e1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 05 Feb 2026 08:30:00 GMT</pubDate>

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<item>
	<title><![CDATA[Total amount of money for cloud invoice and printed certification copy prize for November to December 2025 exceeds NT$3.52 billion]]></title>
	<description><![CDATA[The winning number for the November to December 2025 uniform invoice special prize is 97023797. According to figures, 115 lucky prize winners were drawn for this period’s electronic invoice, who received a total of more than NT$234 million across 4 different prize categories: special prize, grand prize, first prize, and the million-dollar prize of cloud invoice award. The total cash awards for the second prize to the sixth prize come to over NT$3.289 billion. Out of 115 winners in total, 85 winners used a carrier to store the cloud invoice. A breakdown of prizewinners by carrier types are presented in the following table. Type of carrier Mobile Barcode Membership Card E-commerce Carrier Stored Value Card (Electronic Tickets) Utilities Platform Donation Code Number of prize winners in cloud invoice 50 22        4 1 6 2 “Mobile Barcode,” one kind of common carrier, can be used to connect different types of carriers to it. Those who complete the carrier binding process of mobile barcode can manage their own carriers and cloud invoices. After completing setup of the account on the MOF E-Invoice Platform website for claiming the cash awards, the cash awards will be remitted to the designated account automatically which can help the prizewinners save time and 4‰ stamp tax. For those who did not complete the setup and did not print out the printed certification copy after prize drawing, the function “I want to redeem” in the redemption APP may be used to redeem the cash awards. To facilitate the storage and management of utility cloud invoices for the public, the Ministry of Finance cooperates with domestic water, electricity, and gas providers to promote the service through which citizens can show their mobile barcode carriers to store utility cloud invoices when paying bills in convenience stores.   The MOF would like to remind the public to make use of carriers to store their cloud invoices and complete the four-step procedure: Step 1. Install the redemption APP. Step 2. Apply or tie-up with the mobile barcode. Step 3. Set up a dedicated bank account for claiming the cash awards. Step 4. Set the carrier connecting to the mobile barcode. Completing these four steps allows the APP to automatically check your invoices against the prize winning numbers, notify when you win, and remit cash awards into your designated account automatically. Please do not miss out on a winning opportunity! In addition, cloud invoice participants have extra opportunities to win: 30 sets of the one-million-dollar prize, 16,000 sets of the two-thousand-dollar prize, 100,000 sets of the eight-hundred-dollar prize and 3,150,000 sets of the five-hundred-dollar prize. For more information about the redemption APP, please call the 24-hour hotline 4128282 (add area code 02 when using cell phone). For detailed information pertaining to electronic invoice, please visit the MOF E-Invoice Platform website (https://www.einvoice.nat.gov.tw/) or dial the 24-hour service hotline 0800-521-988. Press Release Contact: Chief Mr. Cho Phone: 02-2746-1233  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=737dd1d80b6648ac8a96b0694e19659d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 04 Feb 2026 08:30:00 GMT</pubDate>

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<item>
	<title><![CDATA[MOF Issues “A15104” 20-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on February 25, 2026 the “A15104” Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 20-year bonds totaling NT$25 billion New Taiwan dollars （same currency applies hereinafter） will be issued on March 3, 2026, and the maturity date will be March 3, 2046. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cc115f5a56034a21b0c7ba1340a58ee0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 03 Feb 2026 07:15:25 GMT</pubDate>

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	<title><![CDATA[Alcohol to be Repackaged for Sale Subject to Tobacco and Alcohol Tax at Time of Production]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area stated that, in response to increased gift-giving demand during holidays, alcohol manufacturers that repackage large-volume alcoholic products into smaller containers for sale are engaging in a form of“production”under the Tobacco and Alcohol Tax Act. As such, whether produced domestically or imported from abroad, manufacturers must complete business and product registration and pay the applicable tobacco and alcohol tax prior to such repackaging activities. The Bureau further explained that“production”under the Tobacco and Alcohol Tax Act includes manufacturing, repackaging, and other related activities. “Repackaging” refers to the act of unsealing and transferring bulk or large-volume tobacco or alcohol products into smaller containers, without any additional manufacturing or processing. Manufacturers must apply to the Ministry of Finance for a tobacco and alcohol manufacturing license, and prior to engaging in production or repackaging, must register as a taxable tobacco and alcohol manufacturer and register their products with the competent tax authority in the factory’s jurisdiction. The Bureau would like to remind manufacturers to regularly assess whether any production or repackaging activities have been carried out without the required manufacturer and product registration. It is also important to update registrations if there have been changes to the product name, specifications, volume, net weight, or alcohol content of previously approved products. Failure to comply with these requirements may result in penalties in accordance with the Tobacco and Alcohol Tax Act. For tax-related inquiries, please call the National Taxation Bureau's toll-free service hotline at 0800-000321 for assistance. 〔Contact person：Sales Tax Division Chief Tsai; Tel:（03）3396789 ext.1280〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2847191f58d042f5ab91761a4ddb0cc3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 02 Feb 2026 05:25:00 GMT</pubDate>

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	<title><![CDATA[How to File Taxes on Dividends from Inherited Listed Stocks?]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA） indicated that listed or over-the-counter (OTC) stocks left by a decedent are considered part of the gross estate and must be reported for estate tax in accordance with the Estate and Gift Tax Act. For dividends received by the heir after the decedent's date of death, it's crucial to determine whether the date of the decedent's death or the ex-dividend trading date came first. This determines if the dividends should be reported as rights of claim (receivable dividends) belonging to the decedent or as dividend income for the heir. The NTBNA provides the following examples to clarify: *Example 1: Mr. Jia died on July 1, 2024, leaving behind stocks from Company A. The ex-dividend trading date for Company A was June 20, 2024, and the dividend payment date was July 18, 2024. Since the ex-dividend trading date was before Mr. Jia's date of death, the right to receive the cash dividends belonged to him. The cash dividends that were due but not yet received are considered rights of claim of the decedent and should be included in the gross estate for estate tax purposes. *Example 2: Mr. Bing died on June 1, 2024, also leaving behind stocks from Company A. The ex-dividend trading date for Company A was June 20, 2024, which occurred after Mr. Bing's date of death. In this case, the cash dividends distributed on July 18, 2024, are considered dividend income for the heir. The heir must include these dividends with their other incomes for the year when filing their Individual Income Tax Return. The Bureau would like to remind taxpayers that if they have any questions, they are welcome to visit the official website at （https://www.ntbna.gov.tw ）for relevant regulations or call the toll-free service number 0800-000321. 〔Contact person: Ms. Chung, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789 ext. 1420〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4cba31f97c804b8da29b85f6a8eaa78b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 02 Feb 2026 05:20:00 GMT</pubDate>

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	<title><![CDATA[2025 Basic Living Expense is NT$213,000 per Taxpayer]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area, Ministry of Finance explained that, for maintaining basic living needs, there is a NT$213,000 basic living expense for each taxpayer, spouse, and dependent. The difference of a reporting household’s total amount of the basic living expense and deductibles for an individual income tax return (including total exemptions, standard deduction or itemized deductions, special deduction for savings & investment, special deduction for disability, special deduction for tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing) is the “Basic Living Expense Difference.” The “Basic Living Expense Difference” is deducted from gross income. If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you. 〔Contact person:Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division;Tel:（03）3396789,ext.1430〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c1f69d102f9a4a7281abfeb8b88fb21d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 02 Feb 2026 04:05:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Be Careful! Tax Restriction on Exiting the R.O.C. May Disturb Lunar New Year Overseas Travel Plans]]></title>
	<description><![CDATA[A 9-day Lunar New Year holiday is coming. For tax debtors that are restricted from exiting the Republic of China (R.O.C.) but planning to travel abroad during the said holiday, don’t forget to pay the tax due and fine, or furnish property equivalent to the tax payable as security in advance, so as to ensure a smooth travel experience without exit restrictions. The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, under any of the following circumstances in accordance with Paragraph 3, Article 24 of the Tax Collection Act, the Ministry of Finance may request the National Immigration Agency, Ministry of the Interior to restrict the taxpayer or the responsible person of the enterprise from exiting the R.O.C.: I. Any individual residing in the R.O.C. or any profit-seeking enterprise operating within the territory of the R.O.C., which fails to pay tax by the due date, the determined amount, whether single account of tax due or the combined account of the tax due plus fine, is over NT$1 million for the individual or NT$2 million for the profit-seeking enterprise. II. Before the conclusion of the process of administrative remedy, the above- entioned amount is over NT$1.5 million for the said individual or NT$3 million for the said profit-seeking enterprise.  The Bureau would like to remind taxpayers who are restricted from exiting the R.O.C. that the fastest way to lift an exit restriction is to pay the tax due and fine, or furnish property equivalent to the tax payable as security. However, the restriction will not be lifted for partial payment of the tax due or installment payments approved by Administrative Enforcement Agency until the tax due and fine are fully paid. Therefore, those planning to travel abroad are strongly urged to pay tax due and fine in full as soon as possible, or furnish property equivalent to the tax payable as security, lest their travel plans be spoiled due to restrictions on exiting the R.O.C.   Press Release Contact: Ms. Guo Collection and Information Management Division TEL: 06-2298111]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b0b93617c7d1421a953253a6652ce944]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 02 Feb 2026 03:30:00 GMT</pubDate>

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	<title><![CDATA[Taipei Customs will continue offering Customs Clearance Services During the Lunar New Year Holidays.]]></title>
	<description><![CDATA[To ensure smooth Customs clearance procedures for arriving and departing passengers, baggage, as well as express consignments during the Lunar New Year Holiday, from February 14 to February 22, 2026, the following divisions under Taipei Customs will provide 24/7 customs clearance services during the period. 1. Luggage of travelers Inspection Division at Taoyuan International Airport and Songshan Branch at Taipei Songshan Airport. 2. Express air cargo and Cargo examined and released alongside aircraft Express Cargo Division, Jhuwei Branch or Songshan Branch.   For general import and export cargo (including bonded goods), clearance services are provided within specific period of time or upon requests respectively. 1. General import and export cargo (including bonded goods) First and Second Express Section of Express Cargo Division, Customs Clearance Section of Songshan Branch, and Jhuwei Branch. Working Hours: from 8:30 am. to 4:30 pm. 2. Bonded goods Upon requests, Hsinchu Science Park Section of Second Clearance Division will provide overtime service on a case-by-case basis. 3. Parcels Postal and General Affairs Section of Songshan Branch will follow the work schedule of Chunghwa Post Office to assign officers to be on duty.   Please find attached "Service Contact Units of Taipei Customs" for more details.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fe51acacd25d48eba41cda8df2359288]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 02 Feb 2026 01:15:00 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin-The number of long-term care service related units surpassed 1,000 as of the end of November 2025, a significant 7.8-fold increase compared to 2017]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/2026_02_LONG_TERM.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fe06a192292f446094e8577e124029a5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 29 Jan 2026 06:00:00 GMT</pubDate>

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	<title><![CDATA[Promoting Digital Customs Re-engineering for a Robust and Convenient Clearance System]]></title>
	<description><![CDATA[To enhance customs clearance efficiency and security while supporting future trade and economic development, Customs Administration of the Ministry of Finance (MOF) launched the Digital Customs Transformation Program in 2025. This five-year program adopts emerging information and communication technologies to build a resilient, efficient, and next-generation customs information environment, strengthening Taiwan’s competitiveness in international trade. Customs Administration stated that, to comprehensively modernize the customs clearance information service environment, the Digital Customs Transformation Program will be implemented progressively through four major pillars: 1.    Reshaping the Integrated Single Window Establishing a next-generation Customs-Port-Trade (CPT) Single Window platform and enhancing existing service portals to strengthen inter-agency collaboration, expand paperless clearance, and improve service quality. 2.    Developing Intelligent Customs Services Building a customs data analytics platform, modernizing express cargo declaration processing, and introducing intelligent mobile customs services to enable smarter and more secure clearance operations. 3.    Advancing the Transformation of Customs Services Deploying an agile cloud computing environment to lighten required equipment, enhance service availability, and improve flexibility in resource allocation. 4.    Enhancing Off-Site Backup Environment Enhancing off-site backup facilities and reinforcing cybersecurity and network infrastructure to ensure stable and uninterrupted customs clearance services. Customs Administration further emphasized that the CPT Single Window and the Advance Cargo Information System provide round-the-clock, year-round cross-agency customs clearance and licensing approval services. These systems process more than 300 million clearance-related applications annually and collect over NT$600 billion in taxes and fees each year, making them critical national infrastructure. Through this program, Customs Administration aims to accelerate digital transformation and move toward a future of secure, resilient, and intelligent customs clearance. Phone: (02)2550-5500 ext.2404]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9f66836f410441b2992a8897165f18a6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 28 Jan 2026 16:00:00 GMT</pubDate>

</item>
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	<title><![CDATA[The Withholding Tax Filing Period Begins in January 2026; Tax Withholders Are Reminded to Fill Out Information Correctly]]></title>
	<description><![CDATA[The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that to optimize the withholding tax system, amendments to the provisions of Article 89 of the Income Tax Act regarding tax withholders were approved by the Executive Yuan and took effect on January 1, 2025. Before the amendment, the tax withholder was defined as the person in charge of an enterprise or the head of the department responsible for withholding in an agency, organization, or school. After the amendment, the tax withholder is defined as the enterprise, agency, organization, or school itself. As January 2026 marks the beginning of the filing period for withholding tax statements covering various types of income for the year 2025, all withholding units are reminded to pay special attention to correctly filling out the "Tax Withholders" field in accordance with the amended regulations. The Bureau provided an example: if Company A is a withholding unit and Mr. B is its responsible person, when filing the withholding tax statements for employees’ salary income for the year 2025 in January 2026, the “Tax Withholders” field should list “Company A” rather than “Mr. B.” The Bureau further clarified that the filing period for withholding tax statements for various types of income for the year 2025 runs from January 1 to February 2, 2026. Before submitting filings, withholding units are urged to carefully review the completeness and accuracy of income information and to complete their filings within the statutory deadline. For a faster and more convenient process, withholding units are strongly encouraged to use the online filing system. If tax withholders have any questions regarding the filing of withholding tax statements, they may call the toll-free service hotline at 0800-000-321 or visit the Bureau's website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin. Phone number: (07)7256600 ext. 7270 Contributor: Ms. Lee.                              Phone number: (07)7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=961f5ea433544ec297a506be2a7d4812]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 Jan 2026 06:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Economic, Trade and Tax Statistics Analysis（January 27, 2026）]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/近期經貿與稅收情勢_1150127.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=489cbc78253d47f1ba16100c745b2da5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 Jan 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “T15004” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on March 3, 2026 the “T15004” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 91-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on March 4, 2026, and the maturity date will be June 3, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a53188ed5bce4db9baa735316864a0d5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 26 Jan 2026 03:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for November to December, 2025]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for November to December, 2025, live on a special program at 1 pm on January 25th, 2026. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 3,150,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 97023797; that for the grand prize of NT$2 million is 00507588; those for the first prize of NT$200,000 are 92377231, 05232592, and 78125249; those for the second prize of NT$40,000 are 2377231, 5232592, and 8125249 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 377231, 232592, and 125249 (the last six digits); those for the fourth prize of NT$4,000 are 77231, 32592, and 25249 (the last five digits); those for the fifth prize of NT$1,000 are 7231, 2592, and 5249 (the last four digits); those for the sixth prize of NT$200 are 231, 592, and 249 (the last three digits); and those for one-million-dollar prize of cloud invoice award are UA60397065, UG56353113, UA29948389, UQ74969833, VG23519447, UL49816236, UG78054330, VF52932640, UG02351812, UM62765432, UG15359638, UD05610891, UT17215356, UT12343317, UY57691879, UD48429932, UE94069408, VG29733066, UK15310541, UT03130756, VD69411814, TZ21026037, VG15705829, VM04152178, UW52385777, UM50186449, UD44211767, VB99109878, UF69153178, VC16677020. The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for November to December, 2025 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from February 6th, 2026 to May 5th, 2026. 

  
  
  
    Press Release Contact: Miss LIN, Section Chief Phone: (02)2322-8203]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2008a77e7109405c9024119dfd3cca81]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 25 Jan 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A15101R” (reopen) 5-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on February 23, 2026 the “A15101R”（reopen） Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 5-year bonds totaling NT$30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on February 26, 2026, and the maturity date will be January 12, 2031. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0e99b27e5cb4433696f68fd5d29e7644]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 23 Jan 2026 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[What special deductions can a taxpayer claim for rent for housing?]]></title>
	<description><![CDATA[The Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that rent for housing in the R.O.C. paid by a taxpayer, his or her spouse, and lineal dependents and used as their own residence rather than for business or performing professional services, may be deducted from their consolidated income up to a limit of NT$180,000 (not including government subsidy) per year per tax return if his/her circumstances do not fall under any of the conditions referred to in the Notes. However, no deduction shall be made for taxpayers, their spouses, or lineal dependents who own a house in the R.O.C., unless the self-owned house meets the conditions mentioned in Explanatory Decree No. 11304656750.  Notes: 1. After long-term care and rent for housing deduction, the taxpayer's tax rate is equal to or greater than 20%, or the tax rate of the taxpayer's or his/her spouse's separately computed salary or categorized income is equal to or greater than 20%, or the taxpayer has opted for the single tax rate of 28% on the total amount of the dividends and earnings computed separately.   2. The amount of the basic income of the taxpayer is greater than NT$7,500,000. If you have any questions, please call our toll-free service number 0800-000321 for consultation. We will serve you with all sincerity. Contact person:Individual Income Tax Sevtion, Ms. Chiu Department:Mincyuan Office Tel: (04)23051116 ext. 210.  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=55fbabe40ff648f287c0d1b6f6205cff]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 23 Jan 2026 02:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Profit-seeking enterprises should accurately report realized foreign exchange gains or losses in income tax returns.]]></title>
	<description><![CDATA[The Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that, in response to frequent fluctuations in international exchange rates, profit-seeking enterprises must report foreign currency exchange gains or losses only when realized during the annual income tax filing. The office explained that for foreign purchases or sales made by profit-seeking enterprises, any gains or losses arising from differences between the booking exchange rate and the settlement exchange rate shall be treated in accordance with Article 29 and Article 98, respectively, of the Regulations Governing Assessment of Profit-seeking Enterprise Income Tax. Foreign exchange gains or losses are limited to those actually realized. Unrealized book differences resulting solely from exchange rate fluctuations may not be included in the profit or loss of the current year, and adjustments shall be made accordingly. The computation method may adopt either the first-in, first-out (FIFO) method or the moving average method. The office especially reminds companies that, when reporting foreign exchange gains or losses, they must clearly distinguish between realized and unrealized portions, and properly retain relevant calculation data for verification to avoid disallowance and additional tax assessment. If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Profit-Seeking Enterprise Income Tax and Estate & Gift Tax Section, Ms. Hsueh, Pi-Ning Tel: (04) 2485-2934 ext. 103]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ca6cdbb50b754713a0eefbf2cd20b182]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 23 Jan 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The NPA Held the “National Non-Public Use Land Environmental Sustainability and Net-Zero Carbon Awards Ceremony” Today (Jan. 23), Expressing Gratitude for Collaborative Support from All Sectors]]></title>
	<description><![CDATA[        To implement national land conservation and environmental sustainability, and in support of the government’s 2050 net-zero emissions policy, the NPA has actively promoted a mechanism of adoption of national non-public use marginal land for environmental protection, as well as a mechanism for introducing the carbon sink (credit) industry on national land. The Administration has signed a total of 14 adoption agreements for national non-public use marginal land with nine environmental organizations, covering approximately 2,000 hectares, and in 2025 successfully facilitated the participation of 12 financial institutions in the adoption of marginal land. Additionally, two sites of national land in Yilan County and Taitung County, totaling 93.5 hectares, have been allocated for the introduction of the carbon sink industry, achieving remarkable results in implementation.         The NPA stated that, to enhance the management efficiency of national land and in response to the rising awareness of environmental protection and ecological conservation among the public, the Administration, inspired by public-private partnership, has actively promoted the mechanism of adoption of national non-public use marginal land for environmental protection since 2019. With the Administration providing national non-public use marginal land, the initiative leverages the conservation expertise of environmental organizations and facilitates financial institutions to sponsor and stabilize the finances of environmental groups, thus achieving ESG principles, enabling public-private partnership to jointly safeguard national land ecology, creating a win-win-win outcome, and expanding the benefits of national land environmental conservation.         The NPA further stated that it facilitated National Chung Hsing University, in accordance with Article 47 of the National Property Act, to implement joint improvement utilization through public tender and introduce the carbon sink industry. This initiative encourages participants to apply to the competent authority for greenhouse gas reduction quotas by planting new forests on national land. On June 18, 2024, two tender projects were completed, increasing forest coverage and adding an estimated natural carbon sink of approximately 74,000 tons. Enterprises will retain 10% of the reduction quota for the Administration’s use by central government agencies or state-owned enterprises, initiating sustainable forest management and advancing toward net-zero carbon reduction goals.         To express gratitude to the participants and supporting organizations of the two aforementioned mechanisms, the NPA held the “National Non-Public Use Land Environmental Sustainability and Net-Zero Carbon Awards Ceremony” today (Jan. 23, 2026), presenting certificates of recognition and appreciation to thank all sectors for their collaborative efforts in promoting the sustainable management of national land. Moving forward, the Administration will continue to expand its partnerships with environmental organizations, financial institutions, schools, and relevant agencies, enhancing the overall effectiveness of national land conservation, with the expectation that public-private partnership will achieve the vision of environmental sustainability and net-zero carbon reduction. Press Release Contact: Wang Yung-Tai, Section Chief Contact number: +886-27718121 ext. 1211]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fa786afaa8c74828b465126fdcdcb175]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 22 Jan 2026 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - In 2025, consumer goods imports reached a record high of US$ 49.4 billion, with information, communication and domestic appliances, foods as well as textiles all setting new records.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/115/2026_01_Consumer_Goods.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=23bc5b8c854646e79a6f22063379f4bb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 22 Jan 2026 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Achieves Outstanding Results in Drug Interdiction at the Border]]></title>
	<description><![CDATA[To prevent illicit narcotics from entering our territory, Taipei Customs has intensified its enforcement efforts and inspection operations in this regard. Around 4,886 kilograms of illegal narcotics have been seized this year, demonstrating our determination and effective execution. Among these seizures, 594 kilograms of heroin, a Category I narcotic, and 1,602 kilograms of marijuana and its derivatives, classified as Category II narcotics, were intercepted, both reaching record highs. According to statistics, heroin seizures increased significantly from 227 kilograms in 2023 and 318 kilograms in 2024 to 594 kilograms in 2025. Heroin is a highly addictive substance that induces intense euphoria, pleasure, and detachment from reality. In this respect, drug abusers often share injection needles, which poses serious public health risks and increases the spread of infectious diseases within the community. In addition, the volume of intercepted marijuana and its derivatives has also surged from 480 kilograms in 2023 and 897 kilograms in 2024 to 1,602 kilograms in 2025. Although cannabis has been legalized in some countries, it remains illegal in Taiwan and is classified as a Category II narcotic under the Narcotics Hazard Prevention Act. Research indicates that cannabis use may harm the brain, lungs, and hearts. Long-term consumption can impair memory, learning ability, and cognitive function, potentially leading to drug tolerance and psychological dependence. Thailand, for example, once permitted recreational cannabis use, but revised its policy in June 2025 following a sharp rise in usage and related social and health concerns. In alignment with the New Generation Anti-Drug Strategy, Taipei Customs will continue to strengthen cooperation with domestic and international law enforcement agencies to suppress drugs smuggling to ensure border security. ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7390a0fd01d04c13bf13a5b1e7c547c3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 22 Jan 2026 05:20:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A15103” 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on February 5, 2026 the “A15103” Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling NT$35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on February 10, 2026, and the maturity date will be February 10, 2036. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=95d3c150c43a4c4eb883bbcfc935260b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 20 Jan 2026 03:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[MOF Issues “T15003” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on February 10, 2026 the “T15003” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 182-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on February 11, 2026, and the maturity date will be August 12, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5987060f44ab4b6ab058dd1488354881]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 19 Jan 2026 03:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Cases of Entrusted Management of Unclaimed Estates Are Still Numerous; Those with Inheritance Rights Should Accelerate Submitting Claims to Protect Their Own Interests]]></title>
	<description><![CDATA[        The NPA or its branch offices, acting as the manager of estate properties, have, over the past five years (2021–2025), cleared entrusted managing property, with the total value of the remaining property reverted to the state reaching NT$3,171.91 million.         The NPA stated that, pursuant to Paragraph 3, Article 136 of the Family Act, the court may appoint a manager of the property, and in addition to natural persons, public agencies may also be appointed. In practice, in order to safeguard public interest and the expected benefit to the national treasury, the court designates the Administration or its branch offices as managers of the property. Since property management involves numerous complex tasks, and often faces issues such as “the deceased’s debts exceed the estate, involving litigation disputes,” “the deceased’s creditor-debtor legal relationships are complex and difficult to settle,” and “insufficient personnel for the caseload,” the processing time is prolonged, and lawyers must be separately appointed to handle legal or litigation matters.         The NPA further stated that such cases of entrusted management of unclaimed estates mainly occur because heirs renounce their inheritance or the deceased has no children or relatives to inherit. The underlying reasons are changes in social and economic patterns, as well as Taiwan’s transition into an aging and low-fertility society. Over the years, the Administration and its branch offices have acted as managers of the property in a total of 9,130 cases. As of December 2025, there are still 1,707 properties entrusted. To expedite the settlement of unclosed entrusted managing property cases, the Administration formulated a four-year clearance plan in 2018. After its expiration at the end of August 2022, the Administration has continued to establish annual clearance plans. In the past five years, 970 cases have been closed, averaging 194 cases per year, with the total value of remaining properties reverted to the nation reaching NT$3,171.91 million, comprising 704 land parcels and 54 buildings.         Finally, the NPA urged that, pursuant to Article 1185 of the Civil Code, when the period prescribed in Article 1178 expires and no heir has accepted the inheritance, the property, after settling debts and delivering legacies, shall revert to the national treasury. Therefore, in cases of entrusted managing properties without anyone accepting inheritance under the Administration’s management, heirs of the deceased who intend to accept the inheritance must submit their claim to the Administration before the expiration of the court-announced deadline; otherwise, the deceased’s remaining property will be reverted to the state in accordance with the law. Press Release Contact: Hou Chiung-Lin, Section Chief Contact number: +886-27718121 ext. 1111]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a2cb6178059b4cd68d80e437f70b6f0f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 18 Jan 2026 16:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Taxpayers Receiving Salary Income Derived from Sources in Mainland China Must File Individual Income Tax Returns to Avoid Penalties]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance (hereinafter referred to as NTBT) stated that salaries of dispatched employees, derived from services rendered in Mainland China, must be reported in these employees' annual income tax returns and pay any relevant taxes, in accordance with Paragraph 1, Article 24 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area. Moreover, any relevant tax payments paid in Mainland China regarding the aforementioned salaries may be credited against income tax payable. If the tax authority discovers any omitted income, delinquent tax payments will be issued and related fines, based on the delinquent amount, will be issued accordingly. NTBT provides the following example: Mr. A, who reported Year 2023 individual income tax returns with NTBT, was assigned to work in Mainland China in 2023. He received relevant salary income equivalent to NT$1,500,000 and paid income tax in Mainland China. However, he failed to consolidate his income in Mainland China and in Taiwan for Year 2023 income tax returns. Mr. A mistakenly believed that since no information was shown upon the Enquiry about Data on Various Income via the Citizen Digital Certificate, he had no obligation to declare this income derived from Mainland China. However, income information made available to taxpayers regarding the Enquiry do not include income from sources in Mainland China. Moreover, the Enquiry is for reference only; if taxpayers have income other than the sources the Enquiry can provide, taxpayers still have the obligations to declare it in accordance with the aforesaid law. Therefore, Mr. A needed to pay NT$300,000 tax due for failure to declare his salary income in Mainland China as required, and also a related fine as well, pursuant to Article 110 of the Income Tax Act. NTBT would like to remind taxpayers that income derived from sources in Mainland China must be reported together with income derived from sources in Taiwan; otherwise, relevant penalties may be imposed. (Contact: Ms. Chen, Head of Legal Affairs Division; Tel: +886-2-2311-3711 ext. 2071)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=85b90c0cca534228a4aaf93e5b833210]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 16 Jan 2026 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[With Export Declaration Form Submitted and Verified, No Import Permit for CTRFDs Needed]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that according to Article 18, Paragraph 1, Subparagraph 3 of Administrative Regulations on Controlled Telecommunications Radio-frequency Devices, domestically manufactured controlled telecommunications radio-frequency devices (CTRFDs) that are re-imported or returned after having been exported may be exempted from applying for an import permit issued by National Communications Commission (NCC); however, the importer shall submit the original export declaration form for Customs to verify so that the exemption is valid. KLC explained that according to Article 6, Paragraph 1 of Administrative Regulations on Manufacturing, Import and Report of the Controlled Telecommunications Radio-frequency Devices, domestically manufactured CTRFDs that are re-imported or returned are not considered as imported; applying for an import permit is not needed. However, failure to submit the original export declaration form to Customs makes the exemption of import permit for re-imported CTRFDs inapplicable; only after the importer obtains a conformity certificate issued by NCC or certification bodies recognized and entrusted by NCC will customs procedures be processed. KLC reminded importers that they get documents such as the original export declaration form ready for the re-importation of CTRFDs to expedite customs procedures. For further information about CTRFDs import regulations, feel free to contact NCC or visit its website (https://www.ncc.gov.tw/enncc). For more information about Customs procedures, please contact Import Division, KLC at (02)2420-2951 ext.2321.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=339bc46261c046179c8c8dc94da865eb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 15 Jan 2026 06:58:24 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for December 2025]]></title>
	<description><![CDATA[For the month of December 2025, total net tax revenue was NT$ 170.2 billion, which is NT$ 20.4 billion （-10.7%） less than the same month last year, while cumulative January to date was NT$ 3,751.5 billion, NT$ 10.4 billion （-0.3%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 98.7%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=66e0d77957644aeebd04692a61af2d93]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 13 Jan 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A15201” 30-Year Central Government Bond]]></title>
	<description><![CDATA[In accordance with The Government Bonds Issuance Program for FY2026, the Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on January 27, 2026 the “A15201” Central Government Bonds, in the amount of NT$0.4 billion, with a maturity of 30 years. This bond is a sustainable bond with an issue date of January 30, 2026, and a maturity date of January 30, 2056. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bond dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was NT$433.451 billion, with NT$100 million per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bond dealer in the entire year may not be less than NT$1.3 billion in 2026. Individuals and institutional investors need to submit bids through Central Government Bond dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=88a7be693b2e4aedb55a71f60701146e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 13 Jan 2026 02:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The National Financial Stabilization Fund (‘the Fund’) has stopped executing its mission to stabilize the financial markets.]]></title>
	<description><![CDATA[The Fund held its 127th Regular Committee Meeting today, with a thorough discussion on implementation of fund utilization for its market stabilization mission, as well as on domestic and international political and economic developments. Since commencing its market stabilization operations on April 9, 2025, the Fund has effectively contributed to stabilizing the market and boosting investor confidence. Stock market trading has been active and orderly. There are no longer circumstances as described in Article 8 of the Statute for the Establishment and Administration of the National Financial Stabilization Fund, namely “In the event of significant occurrences at home or abroad or large-scale movements of international capital having a substantial affect on public confidence and raising concerns about loss of order in capital markets or other financial markets or impairment of national stability.” By consensus of the committee, it was resolved that the Fund shall suspend its mission to stabilize the market and return to normal stock market mechanisms. The Fund will continue to watch for possible volatility in local stock prices, and if necessary, the Committee will authorize the Fund to re-enter the markets. Contact Person: Director Lee, Xìng-Fen Contact Tel. (02)2322-8057]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=19e00fa5303d4eda91c0a68e866e2453]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 12 Jan 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Kaohsiung Customs Strikes Again: 2,100 Boxes of Smuggled Cigarettes in Transshipment Containers Intercepted]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) announced that following the seizure of illicit alcohol hidden in two transshipment containers on November 19, 2025, another three transshipment containers of smuggled cigarettes were intercepted again at Pier 42 of Kaohsiung Port on December 18. The total quantity of the illicit cigarettes amounted to 2,100 boxes (1.05 million packs), with an estimated market value exceeding NT$ 80 million. KHC further explained that while performing risk analysis, the officials flagged three 40-foot transshipment containers bound for South Korea at Pier 42 as highly suspicious. Upon targeting and unsealing the containers for inspection, they discovered cigarettes wrapped in black plastic film, which did not match the descriptions on the manifest and contract of carriage. Suspected of violating the Customs Anti-smuggling Act and the Tobacco and Alcohol Administration Act, the goods were seized according to law. KHC emphasized its critical role in border control and anti-smuggling efforts, with a focus on tackling tobacco smuggling.  To safeguard national tax revenue and public health, Customs keep intensifying enforcement actions to prevent the entry of untaxed tobacco products. The public is also encouraged to report any smuggling activities through the free hotline: 0800-711117.   Division:  Mobile Inspection and Auditing Division Contact: Subsection Head Hsu Tel: 07-562-8375  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=84d592d5857041ae93297db36200f345]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 12 Jan 2026 02:24:09 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for December 2025]]></title>
	<description><![CDATA[For Dec. 2025, total exports expanded by 43.4% year on year to US$62.48 billion; total imports rose by 14.9% from a year earlier to US$43.04 billion. The trade balance of this month was favorable, amounting to US$19.43 billion. In 2025, total exports increased by 34.9% and total imports grew by 22.6% year on year, leading to a trade surplus of US$157.14 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=50d79a46028240ff97b3aa8ab1029345]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 09 Jan 2026 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The deadline for filing the January 2026 tax return for business entities’ sales amount and tax payable or overpayment is extended to 23 February 2026 in response to Lunar New Year holidays]]></title>
	<description><![CDATA[The Ministry of Finance (MOF) stated that the deadline for filing the January 2026 tax return for business entities’ sales amount and tax payable or overpayment is extended to 23 February 2026 in response to Lunar New Year holidays. The MOF noted that business entities shall file their January 2026 tax returns prior to 15 February 2026 according to Article 35 of the Value-added and Non-value-added Business Tax Act. Owing to the period from 14 February 2026 to 22 February 2026 being Lunar New Year holidays, the MOF is postponing the deadline for the tax filing and payment to 23 February 2026 according to Paragraph 4 of Article 48 of the Administrative Procedure Act. Besides, in view of the Lunar New Year period being longer than in previous years, the business tax internet filing system will also continue to provide services until midnight, 25 February 2026 to cooperate with the above-mentioned extension date. Meanwhile, in order to facilitate business entities to file their tax returns, the business tax internet filing service will be available as usual during the Lunar New Year period. The MOF welcomes taxpayers fully utilized. The MOF would like to remind business entities that failure to file the sales amount and pay tax before 23 February 2026 will be regarded as an overdue filing and payment case. According to Articles 49 and 50 of the Value-added and Non-value-added Business Tax Act and Article 20 of Tax Collection Act, the business entity shall be liable for a belated filing or non-filing surcharge based on the tax payable from 26 February 2026; moreover, a fine or interest based on the late tax payment will be charged from 27 February 2026. The MOF appeals to business entities to pay attention to the above-mentioned extension date and complete their filing and payment before the deadline. Press Release Contact: Miss Lee, Section Chief  Phone: +886-2-2322-8133]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5603ef030d8f48cea33e9728abba2924]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 07 Jan 2026 08:20:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “T15002” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on January 22, 2026 the “T15002” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 273-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on January 23, 2026, and the maturity date will be October 23, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2b15e9b965d74f769785159cebae256f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 05 Jan 2026 03:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A15102” 2-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on January 19, 2026 the “A15102” Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 2-year bonds totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on January 22, 2026, and the maturity date will be January 22, 2028. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was 433.451 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.3 billion dollars in 2026. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4352eb82fbfa4f35ae603e8dfd48eb3f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 02 Jan 2026 03:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Amendments to Penalty Reduction Rules to Facilitate Compliance with the Common Reporting Standard by Reporting Financial Institutions]]></title>
	<description><![CDATA[On December 24, 2025, the Ministry of Finance (MOF) promulgated the amendments to Article 2-1 and Article 2-2 of the “Standards for the Exemption of Penalties for Misconduct in Taxation Affairs,” as well as the “Reference Table for Fines and Multiples of Punishments” (hereinafter referred to as the Penalty Reference Table) under Article 46-1 of the Tax Collection Act. The amendments loosen penalty exemption conditions and establish clearer and more proportionate penalty benchmarks to encourage compliance by Reporting Financial Institutions (RFIs). The MOF stated that, to align with international standards for information transparency, Taiwan implemented the Common Reporting Standard (CRS) in 2017 pursuant to the provisions of paragraph 6 of Article 5-1 of the Tax Collection Act and has since refined the related penalty framework and inspection mechanisms, including assigning the National Taxation Bureaus (NTBs) as examination authorities in 2021. Based on practical experience from documentary and on-site examination conducted by NTBs since late 2021, the amendments introduce the following key measures to loosen the existing rules: 1.        Penalty exemptions for all cases of erroneous reporting and for limited cases of non-reporting, providing that the related violation acts have been voluntarily corrected prior to notification by the NTB. 2.        Penalty exemptions for not performing the required due diligence procedures, providing that the RFIs have voluntarily completed the due diligence and corrected or supplemented reporting before receiving the NTB’s notification. 3.        Penalty exemptions for first-time cases even though the violations in those cases have been determined, provided that the RFIs have cooperated in completing the required curing compliance actions. 4.        Corresponding revisions to the Penalty Reference Table have been made to ensure penalties are clear, reasonable, and proportionate. The MOF emphasized that the above-mentioned amendments will take effect on December 26, 2025. For cases pending final decisions on the identified violation acts that occurred before the effective date, the amended provisions will apply to these cases. However, if the provisions prior to the amendment are more favorable to the RFIs, such provisions prior to the amendment shall apply. The MOF encourages RFIs to fulfill their CRS due diligence and reporting obligations, thereby strengthening the mechanism of Taiwan’s automatic exchange of financial account information, enhancing tax transparency, and safeguarding tax fairness.   Contact person: Mr. Chi-Luan Huang, Section Chief. Contact Number: (02)2322-8183]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f12780193ade4489b1bf175cefe2dbf5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 29 Dec 2025 09:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Commonly mistaken expenses declared during the possession of the house and land when individuals file the house and land transaction income tax. ]]></title>
	<description><![CDATA[When calculating the amount of income derived from the sale of a house and land acquired after January 1, 2016, individuals shall deduct the original cost and all necessary expenses. Expenses incurred during the possession of the house and land, or expenses not directly related to the transaction, shall not be listed as transaction expenses and deducted from the income amount. The National Taxation Bureau of Kaohsiung, Ministry of Finance, expressed that, according to Paragraph 1 of Article 14-4 of the Income Tax Act, “Income or losses derived from transactions of house and land incurred by an individual..., where the house and land were originally acquired at a price, the amount of the income shall be the transaction price after deduction of the original cost and all expenses necessary for acquisition, improvement, and ownership transfer of that house and land...” However, expenses such as house tax, land value tax, management fees, cleaning fees, and loan interest from financial institutions shall not be deducted from the transaction income or loss. The Bureau provides the following example: Ms. Wang acquired a property in January 2021 and sold it in September 2024. Since the property was held for more than 2 years but less than 5 years, the house and land transaction income tax will be levied at 35%. The declared transaction price was NTD 12,000,000, the original acquisition cost was NTD 8,000,000, the necessary expenses were NTD 700,000, and the deductible ownership transfer expense was NTD 300,000, resulting in an income amount of NTD 3,000,000 （= NTD 12,000,000 - NTD 8,000,000 - NTD 700,000 - NTD 300,000）. However, during the investigation, the Bureau discovered that Ms. Wang had mistakenly declared the house taxes incurred from 2021 to 2024 （NTD 60,000） and loan interest from financial institutions （NTD 40,000） as necessary expenses related to the transaction of the house and land. The Bureau therefore removed these expenses and recalculated the income amount, which was NTD 3,100,000, and charged an additional tax amount of NTD 35,000 （NTD 100,000 x 35%）. The Bureau would like to remind individuals not to deduct house tax, land value tax, management fees, cleaning fees, and loan interest from financial institutions incurred after acquiring ownership of the house and land from the transaction. If there are further questions, taxpayers are welcome to dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant”.   Provided by: First Individual Income Tax Section Contact person：Mr. Feng.   Phone number: （07）7256600 ext. 7270 Contributor：Ms. Lee. 　　   Phone number: （07）7256600 ext. 7222  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0963e0e43c144113a39b032d33936fcd]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 29 Dec 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Shareholder Receivable Claims Left by the Decedent Must Be Included in Estate Tax Filing ]]></title>
	<description><![CDATA[Most small and medium-sized enterprises (SMEs) in Taiwan are invested in and operated by family members. It is common for responsible persons or shareholders to have loan transactions with the companies they invest in. When a responsible person or shareholder passes away, if they still hold shareholder receivable claims arising from loans to the company during their lifetime, these claims must be included in the decedent’s estate tax filing. The National Taxation Bureau of Kaohsiung, Ministry of Finance explains that during estate tax audits, some heirs report the number of shares the decedent held in unlisted companies but overlook the loan transactions between the decedent and the company. As a result, they fail to declare the shareholder receivable claims owed to the decedent by the company and are therefore subject to penalties. The Bureau further explains that when filing estate tax, the public should make good use of the “Checklist of Required Documents” attached to the estate tax return form and verify all supporting documents carefully. If the decedent held shares in unlisted companies during their lifetime, required documents include a statement of shareholding balance on the date of death, par value per share information, and the company’s balance sheet and income statement as of the date of death. If the balance sheet lists shareholder transaction amounts under liabilities, a detailed schedule of shareholder transactions must also be provided. Based on the shareholder transaction details, any outstanding loan balance owed by the company to the decedent should be reported under the receivable items of the decedent’s estate. The Bureau would like to especially remind the public that if the decedent invested in shares of unlisted companies, heirs must check whether shareholder receivable claims exist between the decedent and the company to avoid omissions and resulting penalties. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: Legal Affairs Division Contact Person: Section Chief Shu-Hui Lin   Telephone: (07)7256600 ext. 7510 Drafted By: Jing-Tzu Chou                              Telephone: (07)7256600 ext. 7518]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2cb06a38960a4e6c98a94df4de98fbeb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 29 Dec 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Individuals 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 ]]></title>
	<description><![CDATA[When individuals sell properties acquired before December 31, 2015 （old system properties）, according to Category 7, Paragraph 1, Article 14 of the Income Tax Act, they must accurately calculate property transaction income by deducting the original acquisition cost and all necessary expenses paid for acquisition, improvement, and transfer of the property from the actual transaction price, and include this in their annual individual income tax return. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that individuals selling old system properties should calculate property transaction income accurately as a principle. Only when taxpayers cannot provide original acquisition costs and tax authorities cannot verify such costs may the property transaction income be calculated based on the standards set by the Ministry of Finance. For example, in fiscal year 2024, the Ministry of Finance’s standards are as follows: （1） For cases meeting any of the following criteria, calculate property-attributable income using the actual total property transaction amount multiplied by the ratio of the property’s assessed present value to the total of announced present land value and property assessed present value at the time of sale, then calculate property transaction income at 20% of such income: 1.Taipei City: Total property transaction amount （including parking spaces） of NT$60 million or above, or per-ping unit price （total transaction amount excluding parking spaces divided by total registered ping area excluding parking spaces） of NT$1.2 million or above. 2. New Taipei City: Total property transaction amount （including parking spaces） of NT$40 million or above, or per-ping unit price of NT$750,000 or above. 3. Taoyuan City, Hsinchu County, Hsinchu City, Taichung City, Tainan City, and Kaohsiung City: Total property transaction amount（including parking spaces） of NT$30 million or above, or per-ping unit price of NT$500,000 or above. 4. Other areas: Total property transaction amount （including parking spaces） of NT$22 million or above, or per-ping unit price of NT$350,000 or above. （2） For cases not meeting the above criteria, calculate property transaction income using a specified percentage of the property’s assessed present value. The Bureau provides the following example: Mr. A purchased a townhouse in Sanmin District, Kaohsiung City for NT$24 million in 2013, spending NT$1.2 million on renovation and related expenses. In 2024, he sold the property for NT$35 million, paying NT$1.8 million in land value increment tax, brokerage fees, and related expenses. The property’s assessed present value at sale was NT$2 million, and the announced land value was NT$3 million. When filing his 2025 individual income tax return, Mr. A should attach relevant documents and accurately calculate the property transaction income as NT$3.2 million {＝（NT$35M - NT$24M - NT$1.2M - NT$1.8M) × [（NT$2M ÷ （NT$2M + NT$3M））]}. If Mr. A cannot provide and tax authorities cannot verify the original acquisition cost, then according to the Ministry of Finance standard for Kaohsiung City properties with total transaction amounts of NT$30 million or above, the property transaction income would be calculated as NT$2.8 million {＝NT$35M × [（NT$2M ÷ （NT$2M + NT$3M））] × 20%}, and would not apply the specified percentage calculation based on assessed present value（37% for Sanmin District, Kaohsiung City）. The Bureau would like to remind taxpayers especially that cases where accurate calculation of property transaction income is possible but reported using Ministry of Finance standards will be prioritized for audit. The public is urged to accurately calculate property transaction income when selling old system properties and report honestly. Since the 2024 individual income tax filing deadline has passed, those with under-reported or omitted income should promptly file supplementary（corrected） returns and pay additional taxes to their local tax bureau. Completing supplementary filing and tax payment with interest before being reported or investigated by designated tax authority investigators qualifies for penalty exemption under Article 48-1 of the Tax Collection Act. For filing questions, please call our toll-free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin.   Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.                                Phone number: （07）7256600 ext. 7222  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5964e4a5c74548f185a784c6efa31ba4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 29 Dec 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How Newly Married or Divorced Couples Should File Individual Income Tax Returns ]]></title>
	<description><![CDATA[As it is the individual income tax filing period, to help newly married or recently divorced couples understand the rules of joint filing under Article 15 of the Income Tax Act and avoid supplementary tax and penalties, the National Taxation Bureau of Kaohsiung, Ministry of Finance provides the following examples illustrating the correct filing methods for couples who marry or divorce during the taxable year. Marriage   Person A: Marriage registration date: February 1, 2025.   Filing in 2025 for the 2024 taxable year: Since no marriage existed in 2024, Person A and his spouse must file separate income tax returns. Filing jointly would constitute an improper claim for exemptions and may result in penalties. Filing in 2026 for the 2025 taxable year: Since the marriage occurred during 2025, the couple may choose to file separately or jointly. Divorce   Person B: Divorce registration date: March 20, 2025. Filing in 2025 for the 2024 taxable year: Since the marital relationship still existed in 2024, Person B and his spouse must file jointly. Filing separately may result in omitted reporting of the spouse’s income and lead to penalties. Filing in 2026 for the 2025 taxable year: Since the divorce occurred during 2025, the taxpayer may choose to file separately or jointly with the ex-spouse. Exceptions: Taxpayers who meet the criteria under the “Standards for Recognizing Separate Filing and Tax Calculation by Taxpayers and Their Spouses Living Apart” may file individually even while still legally married. The Bureau would like to remind taxpayers that when filing taxes for the year 2025, they are reporting income earned in the previous year (2024). Marital status may change over time. Taxpayers who married or divorced during the 2024 taxable year may choose to file jointly or separately with their spouse when filing their 2024 individual income tax return in 2025. When choosing joint filing, taxpayers should note that they cannot access their spouse’s income data through the online filing system using their own credentials. Instead, they must use their spouse's credentials (with authorization) to retrieve the information separately. This prevents situations where failure to report the spouse’s income leads to supplementary tax penalties. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: Legal Affairs Division— Violations Section Contact Person : Section Chief Yi-Yin Hsu     Telephone: (07)7256600 ext. 7550 Drafted By : Shu-Juan Chen                             Telephone: (07)7256600 ext. 7552  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=85934225590f434682691d7bb8de0fb1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 29 Dec 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “T15001” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on January 13, 2026 the “T15001” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 182-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on January 14, 2026, and the maturity date will be July 15, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8a7097dee8934defbcad450876527d00]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 26 Dec 2025 08:25:45 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Brokers Must not Practice in the Guise of Customs Clearance Agents]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that according to Articles 13, 20, and 21 of the Regulations Governing the Establishment and Management of Customs Brokers, customs brokers are entrusted to declare cargoes, and it is necessary that customs clearance agents review the declarations form earnestly and transmit online declarations. Customs clearance agents cannot tolerate others to practice in their names, and are not allowed to provide their exclusive customs clearance certificate or password to others. In order to make customs brokers comply with the regulations and fulfill their obligation to make faithful declarations, KLC will go and inspect the practices of customs clearance agents irregularly so as to protect the rights of taxpayers. KLC reminded that if the above-mentioned violation is revealed, according to Article 35 of the same regulations, Customs, depending on the violation severity of each case, will give a warning or impose a fine ranging from NTD6,000 to 30,000 to the customs broker. For those cases in which the violation is severe, Customs could suspend the customs broker’s practices for a maximum period of 6 months, or revoke its business permit. As for customs clearance agents’ violation, according to Article 37 of the regulations, Customs will give a warning or impose a fine ranging from NTD2,000 to 5,000. For those who have been punished 3 times but no improvement has been made, Customs could suspend his/her broker evaluation and approval license for a maximum period of 6 months or revoke his/her registration. KLC reminded customs brokers and customs clearance agents to pay attention to the regulations to avoid penalties. KLC reiterated that customs brokers must comply with the regulations and never conduct customs declarations in the guise of customs clearance agents. Customs clearance agents must fully realize the importance of the post and practice as it is regulated. For more information, please contact Export Division, KLC at 02-24202951 ext. 5420.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fe240f4a8b1649ccbbadae32f4a398ea]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 24 Dec 2025 07:19:53 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - In 2024, fortune-telling service sales reached NT$287 million, while total sales and the number of business units grew by 4.1 times and 1.6 times respectively over five years.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/第24號_ENG.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=36871ae241ac4deaa78855195fe9ce56]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 24 Dec 2025 06:21:06 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A15101” 5-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on January 7, 2026 the “A15101” Central Government Bonds in accordance with the 2026 Plan for Issuance of Central Government Bonds. The 5-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on January 12, 2026, and the maturity date will be January 12, 2031. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2025, the total amount of Central Government Bonds issued was 433.451 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.3 billion dollars in 2026. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e129917c6e684ae583972053ae8e4d66]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Dec 2025 08:25:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Announcement of Government Bonds and Treasury Bills Issuance in the 1st Quarter of FY 2026]]></title>
	<description><![CDATA[1.      The details of government bond issuance in the 1st quarter are as follows: Month January February March Maturity 5-year (new) 2-year (new) 30-year (self-redeeming) (Sustainable bond) 10-year (new) 5-year (reopen) 20-year (new) Auction Date Jan 7 (Wed) Jan 19 (Mon) Jan 27 (Tue) Feb 5 (Thu) Feb 23 (Mon) Feb 25  (Wed) Issue Date Jan 12 (Mon) Jan 22 (Thu) Jan 30 (Fri) Feb 10 (Tue) Feb 26 (Thu) Mar 3 (Tue) Issue Amount (NT$100 million) 300 350 4 350 300 250 2.The details of treasury bill issuance in the 1st quarter are as follows: Month January February March Days 182 273 182 91 Auction Date Jan 13 (Tue) Jan 22 (Thu) Feb 10 (Tue) Mar 3 (Tue) Issue Date Jan 14 (Wed) Jan 23 (Fri) Feb 11 (Wed) Mar 4 (Wed) Issue Amount (NT$ 100 million) 350 350 350 350   Contact Information: Ms. Lai, Chia-hua, Debt Management Division, National Treasury Administration, Ministry of Finance Tel: 886-2-23228352 Fax:886-2-23582808]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2502e017660c40d1b99522f9b6b45e69]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Dec 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-Seeking Enterprises Filing Income Tax Returns Should Submit Relevant Attachments by the Deadline to Protect Their Rights and Interests ]]></title>
	<description><![CDATA[Profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return forms and related attachments in accordance with the relevant regulations,  submit the required attachments before the filing deadline. For returns audited and attested by a certified public accountant, the audit and attestation report and relevant attachments shall be submitted within the prescribed deadline, so as not to affect the rights and interests of taxpayers. The Ministry of Finance explains that, according to Paragraph 3 of Article 102 of the Income Tax Act, profit-seeking enterprises that engage a certified public accountant to audit and attest their income tax returns may enjoy various incentives prescribed under the Income Tax Act for enterprises adopting the Blue Return Filing System. For example, according to Paragraph 1 of Article 39 of the same Act, taxation may be made on its net income after the deduction of losses incurred in the preceding ten years as verified and determined by the competent tax authority. Profit-seeking enterprises shall submit the certified public accountant’s audit and attestation report and other required attachments within the prescribed deadline, and, where such documents are not submitted within the prescribed deadline, the filing shall be treated as an ordinary filing case, and the incentives applicable to filings audited and attested by a certified public accountant shall not be available. The Ministry of Finance reminds taxpayers that, when filing profit-seeking enterprise income tax returns, the relevant attachments of the tax return should be submitted to the competent tax authority within the deadline to avoid any adverse impact on their rights and interests. Contact person and number: Profit-seeking enterprise income tax: Mr. Tsai, Section Chief 02-2322-8118  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2c6654ced1fd4d1a8d0de138dcb01879]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Dec 2025 03:50:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Legislative Yuan Passed the Draft of the Amendment to Article 12-3 of the Commodity Tax Act, Extending the Electric Vehicles Tax Incentive]]></title>
	<description><![CDATA[The Ministry of Finance states that in order to enhance the willingness of consumers to purchase completely electric-operated automobiles or motorcycles (hereinafter referred to as electric vehicles), the Legislative Yuan passed on its third reading the draft of the amendment to Article 12-3 of the Commodity Tax Act submitted by the Executive Yuan for review by the Legislative Yuan, on December 23, 2025. The key point of this amendment is to extend the tax exemption for electric vehicles for five years, until December 31, 2030. According to the above Article 12-3 of the Commodity Tax Act, a person who buys an electric vehicle and completes registration will not be subject to the commodity tax between January 28, 2017, and December 31, 2030. However, the exempted tax amount of the electric-operated passenger sedans shall be limited to NT$1.4 million taxable value; the excessive portion is not exempted (subject to a 50% commodity tax reduction). The Ministry of Finance emphasizes that the amendment would help Taiwan enhance its achievement of 2030 vehicle electrification goal, advance its long-term vision of net zero emissions by 2050, encourage the use of low-emission electric vehicles, speed up the development of the electric vehicle industry, and boost sustainable growth, in line with international trends. Press Release Contact: Mr. Yu, Section Chief  Phone: +886-2-2322-8139]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9183672aed7e4193808ccc2075de991d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Dec 2025 03:26:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - At the end of 2024, there were 1.657 million profit-seeking enterprises in Taiwan; the share of female responsible persons rose to a new high of 37.4%]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_23_profit-seeking_enterprises.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=570a37613c1e449badd243cdcb5a74f5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 18 Dec 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Annual revision of Standard Industrial Classification of Taxation (Ninth Edition) for 12 subclasses (6 digit) is released and to be adopted from January, 2026.]]></title>
	<description><![CDATA[In accordance with the practical usage of tax administration, 12 subclasses (6 digit) had been revised and adopted since January, 2026. For more information, please check the following website.   Contact：h2@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=13d2849b8c944797b6cfab9e0f0178b3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 17 Dec 2025 09:48:42 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Urges the Public to Review Import Regulations When Shopping Online Across Borders]]></title>
	<description><![CDATA[With the rapid growth of e-commerce in recent years, the volume of cross-border express shipments has increased significantly. To safeguard border security, public health, and intellectual property rights, Taipei Customs has intensified efforts to monitor and control express shipments that violate important regulations. Therefore, Taipei Customs urges the public to review import regulations before engaging in cross-border online shopping. Taipei Customs also emphasized that the items prohibited from importation under the Customs Act, controlled commodities, articles that infringe intellectual property rights, fresh agricultural, fishery, and livestock products, live animals and plants, as well as protected wildlife and their products are not eligible for customs clearance at the Air Express Handling Units or the Air Cargo Transshipment Centers. Common items seized by the Customs include medical supplies (such as medical masks, bandages, and gauze), plant seeds, quarantine products containing meat, heated tobacco products, e-cigarettes, and counterfeit goods. The illegal importation of these items at the aforementioned Handling Units or Transshipment Centers, through false declaration or concealment, may result in the confiscation of goods and further actions, such as referral to the central competent authority or criminal prosecution, which could lead to fines or imprisonment. The public is strongly advised to pay close attention to these regulations to avoid inadvertently violating the law. Taipei Customs urges individuals to familiarize themselves with relevant import regulations before making any cross-border purchases. If you have any questions, please consult with Customs or the central competent authority to protect your rights and avoid penalties.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8c8f96ca6a3d458a8cdbf7b3d6cd7325]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 17 Dec 2025 03:18:18 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Annual Sales Amount Criterion Requiring Offshore Electronic Services Business Entities to Apply for Taxation Registration in the R.O.C. (Taiwan) Raised to NT$600,000]]></title>
	<description><![CDATA[On April 7, 2025, the Ministry of Finance amended “The Annual Sales Amount Criterion Requiring a Business Entity Prescribed in Subparagraph 4, Article 6 of Value-added and Non-value-added Business Tax Act to Apply for Taxation Registration.” Effective from that date, the annual sales amount criterion requiring a foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. (Taiwan) selling electronic services over the internet or other digital network to an individual in the territory of the R.O.C. (Taiwan) (i.e., offshore electronic services business entities) to apply for taxation registration has been raised to NT$600,000. The Ministry of Finance stated that the R.O.C. (Taiwan) has imposed business tax on cross-border electronic services since May 1, 2017. Pursuant to the authorization under Paragraph 3, Article 28-1 of Value-added and Non-value-added Business Tax Act, and with reference to the criterion requiring individuals engaging in the sale of services for profit via the internet (i.e., domestic electronic services business entities) to apply for taxation registration, which is a monthly sales amount of NT$40,000, the annual sales amount criterion requiring offshore electronic services business entities to apply for taxation registration was set at NT$480,000 (NT$40,000 multiplied by 12 months). Given that the criterion requiring domestic electronic services business entities to apply for taxation registration has been adjusted to NT$50,000 in line with the decree issued by the Ministry of Finance on December 12, 2024, which amended the “Taxable Threshold of Non-value-added Tax for Small Business Entities,” the annual sales amount criterion requiring offshore electronic services business entities to apply for taxation registration has accordingly been raised to NT$600,000 (NT$50,000 multiplied by 12 months) to ensure consistent tax treatment between domestic and offshore business entities. Offshore electronic services business entities whose annual sales amount have already exceeded NT$480,000 prior to the effective date of this amendment shall remain subject to the provisions in force before the amendment. The Ministry of Finance reminds offshore electronic services business entities whose annual sales amount exceed the above criterion to apply for taxation registration online via the “Tax on Cross-Border Electronic Services” section of the Ministry of Finance’s eTax Portal (https://www.etax.nat.gov.tw/etwmain/en/cbec-tax-area/business-tax), either by themselves or through a tax-filing agent. In addition, the entities are required to issue cloud invoices and file and pay business tax in accordance with the relevant regulations. Press Release Contact: Mr. Liang, Section Chief Phone: 02-2322-8146  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=296b3868284a4d26a0cb74c04aab8d29]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 16 Dec 2025 02:50:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Individuals Who Regularly Publish Creative or Informational Content Online Shall Declare and Pay Business Tax on Sharing Revenue]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, notes that an increasing number of individuals routinely publish creative content or share information on online platforms and receive sharing revenue in return. To provide a clear and consistent regulatory basis for taxation, the Ministry of Finance promulgated the “Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online” (hereinafter referred to as the Directions; such individuals are hereinafter referred to as online content creators) on September 10, 2025. The Directions set out uniform requirements for business tax compliance for online content creators receiving sharing revenue. The Bureau explains that individuals who fall under Subparagraph 1, Article 6 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act) and upload creative content – such as audiovisual materials, images, or text – onto online platforms, authorizing such platforms to use the content to display advertisements or provide paid electronic services, are subject to business tax in accordance with the Directions. Sharing revenue they receive – such as advertising revenue sharing, paid subscription revenue sharing, live-streaming revenue sharing, or viewer tipping – does not fall under provisions governing professional services rendered by practitioners or labor services provided by employees. These individuals shall complete tax registration and shall declare and pay business tax in accordance with the Directions. The Bureau points out that online content creators within the territory of the Republic of China who sell goods or provide services (including sharing revenue) domestically shall complete tax registration if they have fixed physical business premises, a business name (including a channel name or other identifiers used for commercial purposes), personnel assisting with sales activities, or conduct sales through the Internet, and if their monthly sales reach the business tax threshold (NT$100,000 for goods and NT$50,000 for services starting January 1, 2025; NT$80,000 for goods and NT$40,000 for services before December 31, 2024). The Bureau further explains that online platforms function as intermediaries by providing virtual venues for broadcasting performance services. A transaction involving performance services is completed only when the audience – whether paying or non-paying viewers – watches and thereby consumes the content. As the audience constitutes the users and actual consumers of the performance services, the imposition of business tax on such transactions shall be determined not only with reference to the contractual relationship between the content creator and the platform but also based on the place where the services are viewed and actually used. The Bureau provides the following example: If Party A, an online content creator located within the territory of the Republic of China, provides performance services on YouTube and earns NT$300,000 in sharing revenue in October 2025, Party A shall register as a taxpayer because the revenue from the sale of labor services has reached the business tax threshold. If 80 percent of the income is attributable to domestic viewers, that portion (NT$300,000 × 80 percent = NT$240,000) is subject to business tax at the rate of 5 percent. Party A shall issue uniform invoices for that portion and shall declare and pay business tax every two months. The remaining 20 percent attributable to overseas viewers (NT$300,000 × 20 percent = NT$60,000) may apply the zero-tax rate because the performance services are provided domestically but received and used overseas. Party A may be exempt from issuing uniform invoices for that portion. The Bureau provides another example: If Party B, another online content creator within the territory of the Republic of China, earns NT$70,000 in sharing revenue in October 2025, Party B shall complete tax registration because the revenue from the sale of services has reached the business tax threshold. However, as the amount does not reach the NT$200,000 threshold for issuing uniform invoices, Party B may apply for exemption from issuing uniform invoices when completing tax registration. In such a case, Party B will be treated as a business operator whose business tax is assessed by estimation, and the National Taxation Bureau will assess and levy business tax at the rate of 1 percent on a quarterly basis. Since the zero-tax rate does not apply to business operators whose tax is assessed by estimation, all of Party B's sharing revenue – regardless of whether it is derived from domestic or overseas viewers – shall be subject to business tax at the rate of 1 percent on a quarterly basis. The Bureau reminds online content creators that a guidance period is in place from September 10, 2025, to June 30, 2026 (with declaration and payment deadlines falling before July 15, 2026), in view of initial unfamiliarity with the new system. During this period, those who fail to complete tax registration, issue and deliver uniform invoices, or declare and pay business tax as required may be exempt from penalties under Articles 45, 51, and 52 of the Business Tax Act and Article 44 of the Tax Collection Act. The Bureau urges online content creators and online platforms to comply with all relevant obligations and states that, if any violation occurs due to inadvertence, they shall voluntarily make supplementary filings and payments to safeguard their rights and interests. (Contact: Ms. Chou, Head of the Sales Tax Division; Tel: +886-2-2311-3711 ext.1850)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ac6cb2eaead74903a77aefaca06d534d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 12 Dec 2025 03:45:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for November 2025]]></title>
	<description><![CDATA[For the month of November 2025, total net tax revenue was NT$ 292.9 billion, which is NT$ 16.7 billion （+6.1%） more than the same month last year, while cumulative January to date was NT$ 3,581.3 billion, NT$ 10.0 billion （+0.3%） more than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 98.9%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ee19c1f8c4e646e7a6379df3b78f4cc6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 11 Dec 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taiwan and Japan signed the third memorandum on cooperation in regional Customs, aiming to expand bilateral exchanges and collaboration]]></title>
	<description><![CDATA[The Customs Administration of the Ministry of Finance stated that Chairman Su Jia－Chyuan of the Taiwan－Japan Relations Association and Chairman SUMI Shuzo of the Japan－Taiwan Exchange Association signed the memorandum on cooperation in regional customs on December 4, 2025, during the 49th Taiwan－Japan Economic and Trade Conference. This marks the third time that Taiwan and Japan have signed a regional customs cooperation memorandum, which carries significant meaning for enhancing bilateral customs exchanges. Director General（DG）Baba Yoshiro of Kobe Customs, along with Japanese customs officers, attended the signing ceremony in Taiwan as witnesses. On the Taiwanese side, Director Liu Fang－Chu of Kaohsiung Customs and Deputy Director Wu Shu－Hua of Department of Planning of the Customs Administration also attended the ceremony. The Customs Administration explained that DG Baba of Kobe Customs led a delegation to visit Kaohsiung Customs in May this year, where they exchanged views regarding the content of the memorandum, demonstrating the importance both sides place on their cooperation. Through this memorandum, Kaohsiung and Kobe Customs will further enhance regional cooperation, exchange views on customs－related issues, and share experiences in implementing relevant measures. Regular meetings will be held to conduct on-site visits and experience exchanges, serving as a reference for future improvements in enforcement measures. The Customs Administration further added that Taiwan and Japan have actively promoted regional customs cooperation. The first memorandum on cooperation in regional customs was signed between the Songshan Branch of Taipei Customs and the Haneda Branch of Tokyo Customs on February 18, 2022, and another between Keelung Customs and Yokohama Customs on December 12, 2023. Following the signing of these memoranda, several bilateral meetings and visits have been conducted, during which both sides exchanged views on customs clearance measures, enforcement operations, tax refund services for travelers, etc., reaching fruitful results. The signing of the memorandum on cooperation between Kaohsiung and Kobe Customs－both of which handle maritime and air transport operations－will further expand the scope of customs cooperation between Taiwan and Japan and mark a new milestone in the development of Taiwan’s international customs affairs. Phone: （02）2550－5500 ext．1038]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d9a8490cf10b44d3834ee2388831253f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 10 Dec 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Implements Zero-Gap Epidemic Prevention: Crew Luggage and Ship Supplies Inspections Upgraded at Mailiao Industrial Port]]></title>
	<description><![CDATA[To strengthen the prevention of African Swine Fever and adhere to the principle of “zero blind spots in epidemic prevention,” Taichung Customs has activated strengthened inspection operations specifically targeting Mailiao Industrial Port. Intensified “zero-gap” prevention checks are being implemented on crew luggage and ship supplies, ensuring high-risk goods neither land on shore nor enter the domestic market. Taichung Customs stated that the African Swine Fever epidemic has not yet fully subsided across Asian nations. Any food waste, meat products aboard incoming vessels, or pork products carried ashore by crew could all be potential sources of viral infection. Although Mailiao Port is a specialized cargo port with a relatively limited number of transferring crew, an African Swine Fever outbreak would inflict an incalculable impact on the nation. Port epidemic prevention must not be relaxed. Through the zero-gap inspection strategy, Customs continues to strengthen the promotion of prevention measures to port operators and shipping agents. This is to remind all personnel and transferring crew that any discovery of illegally carried animal or plant products must be immediately reported to Customs or the competent authority, thereby actively implementing the principle that “everyone at the port is a guardian of epidemic prevention.” Taichung Customs further emphasized that preventing and controlling African Swine Fever is a long-term and sustained effort. Customs officials stationed at the port will enhance the inspection of crew luggage and the verification of ship supplies, thoroughly checking for any potential loopholes at all stages of port operations. Customs will collaborate with all relevant agencies, working together constantly to safeguard Taiwan’s livestock industry and national food security. Contact Information: Clearance Division II, Taichung Customs. TEL: (05)6812061 ext. 101Ms. Hong]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=16957007a5d94f96a0c53473f9386cce]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 10 Dec 2025 06:59:32 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Implements Pre-Audit Counseling to Create a Win–Win Situation with Businesses.]]></title>
	<description><![CDATA[To enhance the orderliness of customs clearance, reinforce traders’ awareness of legal compliance, and fully implement risk management, Taiwan Customs adopted the World Customs Organization (WCO) Guidelines for Post-Clearance Audit in September 2020 and introduced a compliance self-assessment mechanism for traders. This mechanism enables businesses to review their customs clearance records, transaction documents, internal control systems, and levels of legal compliance before Customs initiates a post-clearance audit. By doing so, businesses mitigate the risk of violations and penalties and facilitate the joint establishment of a transparent, cooperative, and sustainable customs environment. Taichung Customs stated that, amid the rapidly evolving global trade environment, insufficient familiarity with relevant laws and regulations often results in traders making errors in declaring the customs value or tariff classification of imported goods. By voluntarily submitting pertinent information and evidence prior to the commencement of a post-clearance audit and receiving guidance from Customs, traders can effectively mitigate the risk of violations and penalties arising from regulatory unfamiliarity, while simultaneously enhancing their legal awareness and compliance culture. Taichung Customs further emphasized that the provision of such guidance does not constitute a relaxation of regulatory oversight. Instead, it enables traders to conduct a preliminary review of potential declaration inaccuracies or misclassifications before the post-clearance audit begins and to voluntarily disclose relevant facts accompanied by supporting documentation. Through the establishment of a structured, bidirectional communication mechanism, this approach facilitates cost reduction and efficiency enhancement for traders in achieving compliance requirements, while also enabling Customs to more accurately define audit scopes and thereby improve administrative effectiveness. Taichung Customs calls upon traders to immediately examine all relevant transaction documents and declaration records related to imported goods after receiving the “Trader Compliance Self-Assessment Form.” If any declaration inaccuracies are found, traders shall proactively report such findings to Customs, submit supporting evidence, and duly fulfill their obligation to cooperate with the ensuing investigation. This proactive cooperation not only facilitates clarifying the facts of the case and speeding up the processing, but also enables traders to obtain the chance to reduce or waive penalties in accordance with relevant laws and regulations. Through these measures, Taichung Customs seeks to achieve a mutually beneficial outcome for both Customs and the taxpayers. Contact Information: Mobile & Non-intrusive Inspection Division, Taichung Customs. TEL: +886-4-26582500 ext. 217 Mr. Hsiao]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8ae3a6ab143542db8ed2a35334030c0b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 10 Dec 2025 06:57:16 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for November 2025]]></title>
	<description><![CDATA[For Nov. 2025, total exports expanded by 56.0% year on year to US$64.05 billion; total imports rose by 45.0% from a year earlier to US$47.97 billion. The trade balance of this month was favorable, amounting to US$16.09 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6feb611bc82145129dda0efea93d8561]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 09 Dec 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Urges Accurate Declaration of Country of Origin to Enhance the Quality of Trade Statistics]]></title>
	<description><![CDATA[With the increasing frequency of global trade, country-specific trade statistics serve as an essential foundation for the government in formulating economic policies with their trading partners and in conducting international economic and trade negotiations. They also constitute an indispensable foundation for market research and operational analysis in the private sector. Accordingly, Customs Administration urges importers to accurately declare the country of origin for imported goods to ensure the integrity and quality of trade statistics. Customs Administration emphasizes that, in accordance with the United Nations’ International Merchandise Trade Statistics (IMTS) standards, countries should use the country of origin as the statistical basis when declaring imported goods. Pursuant to the Import Section of the Customs Manual for Advance Cargo Declaration and Clearance, Box 36 of the import declaration form requires the name of the country of origin and its corresponding code. For example, if the imported goods are primarily manufactured in Vietnam, but are shipped from Hong Kong to Taiwan while the foreign seller is located in Singapore, the country of origin must be declared as Vietnam – not Singapore or Hong Kong.  After reviewing recent import trade statistics, Customs Administration identified several recurring errors in country-of-origin declarations. Importers are therefore reminded to carefully review and comply with proper reporting practices. Common errors include:  1. Confusion Caused by Similar Pronunciation of English Country Names  For instance, some importers have mistakenly selected SZ (Eswatini) instead of CH (Switzerland) due to similarities in pronunciation. 2. Typographical Errors Resulting from Adjacent Keyboard Keys  Examples include entering ST (Sao Tome and Principe) instead of SG (Singapore), KE (Kenya) instead of KR (Republic of Korea), or CH (Switzerland) instead of CN (China). To maintain the accuracy and credibility of trade statistics, importers are strongly urged to exercise due diligence when declaring the country of origin and its corresponding code. Phone: (02)2550-5500 ext.2806  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=24c20b4a8c7047d5a24a088d0dfb4a07]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 09 Dec 2025 05:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Raises Duty－Free Allowance for Personal Effects and Increases Duty－Free Liquor Limit for Inward Passengers]]></title>
	<description><![CDATA[The Ministry of Finance （MOF）, taking into comprehensive consideration factors such as the Consumer Price Index, national income, international price levels, and global trends, has amended Article 11 of the Regulations Governing the Declaration, Inspection, Duty and Release of Personal Luggage or Goods of Inward Passengers. Effective 26 June 2024, the duty－free allowance for inward passengers’ personal and household effects has been raised from NT＄20,000 to NT＄35,000. Furthermore, in response to the surge in outbound travel and growing consumer demand in the post－pandemic period, the MOF has amended Article 11 and the Attachment to Article 4 of the Regulations. Effective 25 January 2025, the duty－free limit for liquor products carried by inward passengers for personal use has been increased from 1 liter to 1.5 liters. Customs Administration of the MOF explained that inward passengers whose personal and household effects exceed the duty－free allowance of NT＄35,000 must voluntarily proceed to the Red Channel for declaration. Passengers carrying commercial goods intended for sale must also proceed to the Red Channel and complete import clearance procedures under the name of a company, as such goods do not fall within the scope of personal－use items. In addition, inward passengers aged 18 or over are allowed to carry up to 1.5 liters of liquor products （regardless of the number of bottles） for personal use and be exempt from duty when entering Taiwan via the Green Channel. Passengers carrying liquor in excess of the duty－free allowance must proceed to the Red Channel for declaration. Within the maximum limit of 5 liters （regardless of the number of bottles, but limited  to 1 liter for liquor originating from Mainland China which is not open for import）, passengers may apply for duty－payment release for the portion exceeding the duty－free allowance. If the liquor carried exceeds the maximum limit, an alcohol importer business license must be submitted to Customs for import declaration, or the excess portion must be either returned or abandoned by the passenger with written declaration. Failure to declare liquor exceeding the duty－free allowance will result in confiscation and fines pursuant to Paragraph 4, Article 45 of the Tobacco and Alcohol Administration Act. Customs Administration further noted that increasing the duty－free allowance for inward passengers’ personal and household effects will reduce the number of passengers required to declare at the Red Channel, thereby expediting clearance procedures and better meeting public needs. To assist the public in understanding the amended regulations and relevant requirements, information on customs clearance for passengers and contact details for field customs offices has been posted on the Customs Administration website （https://web.customs.gov.tw） under the “Travelers” section. Tel:（02）2550-5500 ext．2528]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=97fbbc0c04294015b4d2f25ef2c8ebf4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Dec 2025 09:00:00 GMT</pubDate>

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	<title><![CDATA[Total value of farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area （NTBNA）, Ministry of Finance, indicated that, as stipulated under Subparagraph 6, Paragraph 1, Article 17 of the Estate and Gift Tax Act, the total value of crops and farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate. NTBNA additionally explains, if the heir(s) or legatee(s) fails to use the farmland thus inherited for agricultural purpose continuously for five years from the date of inheritance and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purpose before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purpose is due to the fact that the heir(s) has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purpose pursuant to laws. If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you. 〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel：（03）3396789, ext. 1460〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=196a371e564c4ae3b2f2f83fecfadc9d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Dec 2025 08:15:00 GMT</pubDate>

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	<title><![CDATA[23rd Golden Thumb Awards for Private Participation in Infrastructure Projects Ceremony Held with Great Success, Public-Private Partnership Drives Excellence in National Infrastructure Developments!]]></title>
	<description><![CDATA[The Ministry of Finance held the "23rd Golden Thumb Awards for Private Participation in Infrastructure Projects Award Ceremony" today (28th) at the Taipei International Convention Center. Minister of Finance Tsui-Yun Chuang publicly commended the 12 award-winning teams for their outstanding contributions to public infrastructure. She expressed her hope that these teams will continue to serve as exemplary models for PPP projects and remain committed to investing in Taiwan’s public infrastructure in the future. Minister Chuang stated that the Executive Yuan approved the “Trillion-Dollar Investment National Development Program” at the end of 2024. The program advances three key strategies: innovating PPP promotion mechanisms, optimizing investment and financing conditions for public infrastructure, and expanding financial products related to infrastructure development. An executive-level PPP task force has also been established to help channel private capital into national development projects. As of the end of October this year, total contracted project value has reached NT$224.6 billion. To further enhance the attraction of private investment in public infrastructure, the Ministry of Finance is actively promoting innovative PPP mechanisms, continually guiding relevant ministries to identify and develop potential priority projects. It is also accelerating infrastructure deployment through PPP demonstration cases, including social housing, long-term care facilities, and cultural and educational infrastructure. Minister Chuang further explained that the winning projects of this year's awards span various types of public infrastructure including environmental pollution control facilities, transportation, technology, sports, cultural and educational facilities, and tourism, each with distinct characteristics. All projects demonstrate outstanding performance in design, construction, and operational quality. The Minister expressed hope that the honor of the Golden Thumb Awards will inspire more enterprises to participate in PPP projects, combining private sector energy and government resources to create public infrastructure that brings about economic benefits and social value. This year’s Golden Thumb Awards ceremony brought together nearly 300 attendees, including Legislator Chung, Chia-Pin, the winning teams and distinguished guests, to celebrate the 12 award-winning projects (please refer to the attached table for the full list of winners). In addition, the Ministry of Finance invited the Freeway Bureau of the Ministry of Transportation and Communications and EVERRICH Duty Free Shop Corporation to share their implementation experiences for the National Freeway No. 3 Qingshui Service Area ROT Project and the ROT Bidding Project for Area C of the Restricted Zone in Terminal 2 at Taoyuan International Airport  respectively. By showcasing these award-winning cases, the Ministry aims to enable more public infrastructure teams to learn from and replicate their successful practices. Press Release Contact: 莊科長靜 Tel: (02)2322-8218]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0119d47576404092a0b79c4914ee507d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 04 Dec 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Customs Urges the Public Not to Purchase Pork Products Online to Prevent the Spread of African Swine Fever]]></title>
	<description><![CDATA[To prevent the spread of African Swine Fever （ASF）, Customs Administration of the Ministry of Finance urges the public not to purchase or import pork and pork products, classified as quarantine－regulated items, through cross-border e－commerce platforms. The public is also reminded to be aware of customs declaration requirements to avoid violations and possible penalties. Customs Administration states that all goods imported via marine or air express consignments or postal parcels－regardless of whether they were ordered through e－commerce platforms－are subject to comprehensive X－ray screening. Customs will further reinforce inspections on goods and parcels arriving from high－risk areas, including Mainland China, Hong Kong, Macau, Vietnam, and Thailand, by increasing physical examination rates and applying stricter scrutiny. In addition, quarantine detector dog teams from the Animal and Plant Health Inspection Agency （APHIA）, Ministry of Agriculture, will be deployed to assist in detection. When illicit importation of pork or pork products is identified, Customs will refer the case to APHIA in accordance with the Act on the Prevention and Control of Infectious Animal Diseases, and offenders may face substantial fines or criminal investigation depending on the severity of the violation. The public is strongly advised not to take any risks, as penalties are severe. Customs Administration further explains that quarantine-regulated goods－including plant and animal products, meat products, and other regulated categories－are subject to import regulations. To avoid inadvertently importing prohibited or restricted goods, the public is encouraged to consult the Cargo Classification and Tariff Search System（https://hscode.customs.gov.tw/）or visit the CPT Single Window （Customs Clearance Services → Certificate-Free Inquiry Services → Other Related Searches →（GC473）Import/Export Regulations Search） before making online purchases. If the goods are subject to import regulations, importers must obtain the necessary permits from the competent authorities in advance to ensure smooth customs clearance. Finally, Customs Administration urges the public not only to avoid purchasing pork and pork products online but also to remind friends and relatives in Vietnam, Mainland China, Hong Kong, and other locations to comply with relevant regulations. Should any quarantine－regulated items be received inadvertently, they should be immediately turned over to APHIA for destruction. Customs will continue strengthening inspections and public outreach to jointly prevent ASF, combat smuggling, and safeguard Taiwan’s livestock industry. Contact Number: （02） 25505500 ext．2521]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=be23de573a6644e69c3ec72ad2d5d3a3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 03 Dec 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Producers and Importers of Tobacco and Alcohol Businesses Shall Pay the 2026 Annual Permit Fee before the End of 2025]]></title>
	<description><![CDATA[The National Treasury Administration of the Ministry of Finance has expressed that the printed bilingual bills of the annual permit fee of 2026 for the producers and importers of tobacco and/or alcohol businesses were sent via post in late November and should arrive soon. The producers and importers shall follow the instructions on the back side of the bill and finish payment before the end of the year 2025. According to Article 23 of the Tobacco and Alcohol Administration Act, producers and importers of tobacco and/or alcohol businesses shall pay the annual permit fee yearly. If a tobacco and/or alcohol producer or importer has not paid the annual permit fee, and is notified by the central competent authority to pay within a specified deadline but fails to do so, then in addition to the handling of the matter in accordance with the Charges and Fees Act, including a delinquency charge and interest penalty as well the case being referred to compulsory execution, its establishment permit shall be revoked. Any businesses mentioned above with questions regarding the printed bill or how to make payment are welcome to contact the NTA by calling 02-23228000 ext. 7465~7471. Contact Person: Section Chief Wang, Tobacco and Alcohol Management Devision, National Treasury Administration, Ministry of Finance Telephone: 02-23228000 ext. 7465]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=eef9d3ccc49d444798e9596a026b035e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 03 Dec 2025 08:30:00 GMT</pubDate>

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	<title><![CDATA[How to calculate the deduction for lineal descendants if the heirs are minor children when filing an estate tax return?]]></title>
	<description><![CDATA[National Taxation Bureau of the Central Area, Ministry of Finance stated that in inheritance cases occurring in 2025, the deduction for direct blood relatives is NT$560,000 per person. If the deceased left minor children, an additional NT$560,000 can be deducted for each child until they reach adulthood (18 years of age). For example: The deceased, A, passed away on March 1, 2025, leaving behind children B (born February 1, 2007) and C (born November 1, 2012). Since B was an adult at the time of A's death, the deduction is NT$560,000. C has 5 years and 8 months before reaching adulthood (C turns 18 on November 1, 2030), so the deduction can be added for 6 years, with an additional NT$560,000 deducted each year, totaling NT$3,360,000 over 6 years. The total deduction is NT$3,920,000 (NT$560,000 + NT$3,360,000).The total deduction for direct blood relatives of the deceased A for estate tax is NT$4,480,000 (NT$560,000 + NT$3,920,000). If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Individual Income, Estate, and Gift Tax Division, Mr. Wu Tel: (04)2305-1111 ext. 2235.  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=09e018eb2905469f9c52e6db96e57267]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 03 Dec 2025 04:00:00 GMT</pubDate>

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	<title><![CDATA[Kaohsiung Customs, APHIA Launch Joint Operation to Intensify Maritime Express Cargo Inspection against ASF]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) announced that it launched a joint inspection operation with Kaohsiung Branch, Animal and Plant Health Inspection Agency (APHIA) on November 10 to prevent the invasion of African Swine Fever (ASF). Working with the quarantine detector dogs for on-site checks, officials are intensifying inspection of suspicious cargoes in an all-out effort to prevent the illegal import of pork products.   KHC explained that all maritime express cargo undergoes 100% x-ray inspection prior to clearance. Since the first domestic ASF case was reported, the Customs immediately assigned additional personnel to conduct x-ray scanning, screen high-risk cargo, and subsequently increase the ratio of physical examinations. Since October 23, the Customs has seized cases involving suspected breaches of quarantine regulations at express handling units, including prepared chicken legs and pet food containing chicken ingredients. These will be transferred to APHIA for regulatory penalties.     KHC further stressed that if online purchases by the public are seized containing pork products from epidemic areas, the involved cargo will be confiscated and destroyed. Additionally, the importers will face imprisonment for up to seven years, and a fine of up to NT$3 million may also be imposed. The public shall stay alert when making purchases and must not try to skirt the law.   Finally, KHC stated that it will continue to intensify inspections of express cargo and will irregularly collaborate with APHIA detector dogs on sniffing operation to enhance border inspection. The Customs also urges the public to refrain from purchasing pork products and related animal and plant products online to jointly safeguard the nation’s agricultural and livestock industry.   Division: Customs Division II Contact: Mr. Chang Tel: 07-8213685 #109]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2ffd9c29548649549e717ce59f5b79bb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 02 Dec 2025 08:44:00 GMT</pubDate>

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	<title><![CDATA[Reminder for submitting Master Files and Country-by-Country Reports: December 31 is just around the corner]]></title>
	<description><![CDATA[The Ministry of Finance states that in order to strengthen tax information transparency, the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” was amended in 2017 to introduce the three-tiered transfer pricing documentation, including Master Files and Country-by-Country (CbC) reports. From fiscal year 2017, the profit-seeking enterprises that meet the conditions stipulated under the aforementioned regulations are required to submit Master Files and CbC reports. According to Articles 21-1 and 22-1 of the aforementioned regulations, the profit-seeking enterprises that meet the requirements shall prepare Master Files and CbC reports of the current fiscal year and submit them to the tax collection authority within one year after the end of the fiscal year. Take profit-seeking enterprises that use the calendar year as their fiscal year for example; these enterprises shall submit Master Files and CbC reports of year 2024 by the end of year 2025. If the profit-seeking enterprises fail to submit the documentation within the time limit, the tax collection authority may impose fines ranging from NT$3,000 to NT$30,000 on those enterprises pursuant to Article 46 of the Tax Collection Act. The Ministry of Finance reminds businesses that as the year 2025 is coming to a close, profit-seeking enterprises that meet the conditions and use the calendar year as their fiscal year shall submit Master Files and CbC reports with respect to fiscal year 2024 by December 31, 2025. The enterprises that fail to comply with the aforementioned regulations may be fined, and might be selected for further risk assessments and examinations of transfer pricing. Press Release Contact: Ms. Yeh, Section Chief Phone: 02 -2322-8491   ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1a6972ec6bb84586bd262c0e7c2fa49d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 28 Nov 2025 07:22:00 GMT</pubDate>

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	<title><![CDATA[When calculating the investment income of a CFC for the current year, the profit-seeking enterprise shall not deduct the accumulated losses recorded in the CFC's accounts prior to the implementation of the CFC system]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, stated that the Controlled Foreign Company (CFC) system has been in effect since 2023. When calculating the investment income of a CFC for the current year, profit-seeking enterprises shall not deduct the accumulated losses recorded in the CFC's accounts prior to the implementation of the CFC system. The Bureau explained that, in accordance with Paragraph 1, Article 8 of the Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise, to recognize its investment income based on its direct holding ratio and holding period of the shares or capital of a CFC, a profit-seeking enterprise shall deduct the legal reserve or items of restricted distribution of surplus earnings in accordance with the laws of the country or jurisdiction of the CFC, as well as the losses of past years assessed by the tax authority, from the current-year earnings of the said CFC, and such recognized investment income shall be included in its taxable income of the current year. Moreover, in accordance with Paragraph 3 of the same Article, when reporting a CFC's losses of past years, a profit-seeking enterprise shall submit the CFC's financial statements and other required supporting documents within the income tax filing deadline. A profit-seeking enterprise may sequentially deduct assessed losses of previous years from the CFC's current-year earnings for up to ten years, starting from the year following the one in which the loss occurred, provided that, such losses have been calculated in accordance with the relevant regulations, filed in the required format, and assessed by the tax authority of the enterprise's location. Therefore, the accumulated losses recorded in the CFC's accounts incurred in the year 2022 and prior years shall not be deducted from the CFC's current-year earnings. The Bureau provides the following example: When Company A filed its 2023 Profit-Seeking Enterprise Income Tax Return, Company A reported the CFC investment income of NT$7,000,000. According to the investigation, prior to the year 2022, Company A held 100% of the shares of Company B in Mauritius, which met the definition of a CFC (hereinafter referred to as CFC B). Company A reported that CFC B's earnings for the year 2023 amounted to NT$9,000,000 and declared NT$2,000,000 as “legal reserve or items of restricted distribution of surplus earnings.” The NT$2,000,000 consisted of NT$1,100,000 used to compensate accumulated losses incurred in the year 2022 and prior years and NT$900,000 appropriated as legal reserve in accordance with local laws. However, the NT$1,100,000 used to compensate accumulated losses incurred in the year 2022 and prior years did not meet the definition of “losses from prior years assessed by the tax authority” and therefore could not be deducted from CFC B's current-year earnings. The Bureau accordingly assessed that the investment income of Company A should be NT$8,100,000 【(CFC B's current-year earnings of NT$9,000,000 - NT$900,000 appropriated as legal reserve in accordance with local laws) × 100% shareholding ratio】. As a result, the taxable income of Company A was assessed to be increased by NT$1,100,000 (NT$8,100,000 – NT$7,000,000), and Company A was required to pay additional tax of NT$220,000. The Bureau would like to remind profit-seeking enterprises that when filing the CFC's current-year earnings, they should pay special attention to the deductible items prescribed in the applicable regulations. Profit-seeking enterprises must correctly calculate the investment income to be recognized and include it in the taxable income of the current year, so as to avoid any tax adjustments or additional tax payments for violations. (Contact: Mr. Chen, Head of Profit-seeking Enterprise Income Tax Division; Tel: +886-2-2311-3711 ext. 1308)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=26bace48ffc0432aaf309a2bece3d1c2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 28 Nov 2025 00:00:00 GMT</pubDate>

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	<title><![CDATA[Announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2026]]></title>
	<description><![CDATA[The Ministry of Finance (MOF) made an announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2026 according to the Income Basic Tax Act. The MOF states that, in accordance with the Income Basic Tax Act, if the total increase of the Consumer Price Index (CPI) has reached a figure of 10% or higher compared to the index of the year of a previous adjustment, the following amounts should be adjusted:  1. The amount of basic income eligible for an exemption from income basic tax and the amount deductible from basic income for the purpose of calculating the income basic tax of a profit-seeking enterprise. 2. The amount of basic income eligible for an exemption from income basic tax and the amount deductible from basic income for the purpose of calculating the income basic tax of an individual. 3. The amount of insurance payment made upon the death of an insured person, which can be excluded when calculating the basic income of an individual. As the increase of the applicable 12-month (November 2024 to October 2025) average CPI does not meet the said 10% condition, no adjustment should be made to the aforementioned amounts for 2026, and those amounts announced by the MOF for 2025 (NT$600,000/ NT$7,500,000/ NT$37,400,000) remain in effect for 2026. The MOF further states that those aforementioned amounts for 2026 apply to taxpayers when filing 2026 income tax returns in 2027. Press Release Contact: Ms. Lin, Section Chief and Mr. Tsai, Section Chief  Phone: 02 -2322-7556/02-2322-8423]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8f385dc1bb45492b8a0ad10ce2eba3ab]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 27 Nov 2025 08:05:00 GMT</pubDate>

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	<title><![CDATA[Announcement of the basic living expense per person for 2025]]></title>
	<description><![CDATA[The Ministry of Finance announced the basic living expense per person for 2025 is NT$213,000 (an increase of NT$3,000 from 2024), which is calculated at 60% of the median of the disposable income per person in the past year (NT$355,617 in 2024 as announced by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan). It will apply to the individual income tax filed in May of next year (2026). If the basic living expense for a household (referring to NT$213,000 multiplied by the number of people in the household) is higher than the sum of exemption and deductions (including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for disability, special deduction for educational tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing) specified in the Income Tax Act, the difference can be used as an additional deduction from the gross consolidated income. The Ministry of Finance states that the basic living expense for 2025 can be applied to the individual income filed in May of next year. The number of beneficiary households and tax reduction benefit are estimated at 2.02 million (an increase of 50,000 from 2024) and NT$12.9 billion (an increase of NT$1.2 billion from 2024). Press Release Contact: Ms. Chiu, Section Chief  Phone No.: 02-2322-8122  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=bae4acfc9c9f4ba2873a4b9db8dcfa03]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 27 Nov 2025 08:05:00 GMT</pubDate>

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	<title><![CDATA[Drug Detector Dog Handler Lars’ Good Old Days with Partner Pablo]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that drug detector dogs are important forces when it comes to drug anti-smuggling at the borders; they also help protect the health of the citizens and the safety of the society. Drug detector dogs and the handlers always have their own special memories. KLC would like to introduce the stories between Pablo, a drug detector dog, and his handler, Lars. Their stories are meant to help citizens understand the hard works behind drug detector dogs and the deep bond they share with their handlers. They team up to conduct drug anti-smuggling to show zero tolerance for drugs in the society. “We knew we belong to each other when we first met.” Said handler Lars who recalled how thrilled he was when he first met Pablo at the Detector Dog Breeding and Training Center after he just passed the handler tryout. Pablo was actually from Australia; he came to Taiwan as Customs Administration and Australia Customs forged a cooperation program including detector dog breeding and training. In contrast to the challenging adjustment period for newly paired detector dog and the handler, Lars and Pablo hit it off the moment they met. They demonstrated perfect chemistry from basic olfactory training to anti-smuggling mission in the fields. What’s better, during their 5-year partnership, they once cracked down on a case of 300 kilograms drug smuggling while on duty. “I was really proud of him at that moment,” said Lars, “we’d gone through tons of scent picture training, game rewards, and development, and these finally kicked in. That feeling in my heart was indescribable.” In addition to the outstanding anti-smuggling performances, Pablo was always the popular one when other governmental agencies or schools paid visits to KLC. Every time our guests saw how adorable Pablo was coming back and forth between cargoes to demonstrate anti-smuggling operations, they were desperate to take photos with him. Such therapeutic forces always bring warmth and joy to the serious inspection fields. KLC explained that detector dogs are Labrador Retrievers, a breed with high IQ and stable disposition. The training environment for them must be altered constantly in order to sustain their keen sense of olfactory and passion. For handlers, it is not only training but also a long-term company and bond. After several years of services, as Pablo grew older and his energy declined, he took a glorious retirement as it is set for detector dogs and was adopted by Lars. He then turned from a hero combating drug smuggling into the warmest companion and family. “He’s just like my brother.” Said Lars with an emotional tone. Several years ago, Pablo passed away peacefully at the age of 11. Lars held a warm ritual to bid farewell to his loyal partner, showing his last wishes and respects. KLC emphasized that the life of a drug detector dog symbolizes dedication, profession, and loyalty. These dogs do not understand borders or laws, but they understand their mission—to protect. The silent protection is the softest yet the strongest force on the border. KLC hopes that the stories of detector dogs can raise public awareness of drug-related issues, and encourage more people to support anti-drug efforts and create a drug-free homeland.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f4838c43e7bd4312acfae33352d6b4c0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 27 Nov 2025 06:04:04 GMT</pubDate>

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	<title><![CDATA[MOF Issues “T14007” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on December 24, 2025 the “T14007” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 182-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on December 26, 2025, and the maturity date will be June 26, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=46b7228d55be4b1a842decda0c033102]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 27 Nov 2025 06:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for September to October, 2025]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for September to October, 2025, live on a special program at 2 pm on November 25th, 2025. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 3,150,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 25834483; that for the grand prize of NT$2 million is 46587380; those for the first prize of NT$200,000 are 41016094, 98081574, and 07309261; those for the second prize of NT$40,000 are 1016094, 8081574, and 7309261 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 016094, 081574, and 309261 (the last six digits); those for the fourth prize of NT$4,000 are 16094, 81574, and 09261 (the last five digits); those for the fifth prize of NT$1,000 are 6094, 1574, and 9261 (the last four digits); those for the sixth prize of NT$200 are 094, 574, and 261 (the last three digits); and those for one-million-dollar prize of cloud invoice award are SJ91153168, SD54757280, SZ42889268, TE51822679, SE88370794, SS55744268, SD65031824, TC51071459, SK78210376, TJ29991356, SZ79206967, SS41460547, TC50542479, ST66026847, ST75475888, SB01633231, SM24910868, TE06697104, TE05702280, SY83805849, TE68712536, TF09150650, SG04021801, SV20381624, SA63604737, SC08827226, TA21106014, TA11469710, TK96882409, TH45137832. The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for September to October, 2025 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from December 6th, 2025 to March 5th, 2026. Press Release Contact: Miss LIN, Section Chief Phone（02）2322-8203  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fa272071809447d694bed745c4cbb14a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 25 Nov 2025 09:20:00 GMT</pubDate>

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<item>
	<title><![CDATA[Statistical Bulletin - In the first 10 months of 2025, Taiwan's unmanned aircraft exports exceeded US$54 million, a surge of 11.4 times compared to 2024.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_22_UAV.PDF]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=aa28c59698174fb89f4d5fa75c836529]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 20 Nov 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Total value of farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from total amount of gifts for levying the gift tax.]]></title>
	<description><![CDATA[According to the Shalu Tax Office, National Taxation Bureau of the Central Area, Ministry of Finance, as stipulated under subparagraph 5, Paragraph 1, Article 20 of the Estate and Gift Tax Act, the total value of crops and farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from the total gift amount for levying the gift tax. The Office explains that, if the donee fails to use the farmland for agricultural purposes continuously for 5 years from the date of gift and fails to resume farming before the deadline set by the competent authority, or has resumed the use of farmland for agricultural purposes before the aforesaid deadline but subsequently fails to farm again, tax shall be made due retroactively, unless the disuse of farmland for agricultural purposes is due to the fact that the donee has died, or that the land is requisitioned by the government, or has changed zoning to non-farming purposes pursuant to law. If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Services Section, Ms. Hsueh Tel: (04)26651351 ext. 504.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5b8eed678b8e41ccb5a24161a6664f1b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 20 Nov 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[Launch of new and improved bonded warehouse goods reconditioning online application, providing operators with more accurate accounting information.]]></title>
	<description><![CDATA[To enhance the accuracy of accounting information about goods that undergo reconditioning in bonded warehouses, and assist operators in the early detection of typographical errors and other declaration errors, Customs Administration of the Ministry of Finance has established an electronic application process for bonded warehouse goods reconditioning on the Bonded Intelligent Service （BIS） Platform, which will be launched on September 25, 2025. Customs Administration stated that the bonded warehouse goods reconditioning  online application is different from the previous process where operators had to convert the application form into a scanned PDF or JPG image file and then upload it to the BIS platform. Instead, the newly launched program allows bonded warehouse operators to directly type online or download the Excel reconditioning form, fill it in, and then upload it. The system then reads this data and combines it with the operator’s warehouse entry and exit declarations for value-added analysis. It calculates the quantity of goods converted before and after reconditioning and automatically reconciles the entry and exit declarations and performs inventory settlement. An analysis form is generated for Customs and the system to determine whether the declaration number and quantity have been correctly filled in. If typos or other declaration errors are discovered during the process, Customs can promptly notify the operator to correct the declaration. Customs Administration also explained that the newly launched program will classify the seven methods of reconditioning, namely “inspection, testing, sorting, classification, segmentation , assembly, and reloading,” into three categories which are “reconditioning one piece of goods into multiple pieces of goods,” “reconditioning multiple pieces of goods into one piece of goods,” and “the quantity before and after reconditioning is the same” according to their status before and after reconditioning. Before applying for reconditioning, operators must read the filling instructions carefully and choose the correct one to fill in. Customs Administration would like to remind operators that, if there are any questions regarding the form, please feel free to contact them. Contact Number: （02） 25505500 ext．2751]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5dccf3780bac47349ddca6e118660ff4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 19 Nov 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[PPP Projects Expected to Reach NT$200 Billion in 2025 – The Golden Thumb Awards for PPP Ceremony is Coming Soon!]]></title>
	<description><![CDATA[According to the statistics of the Ministry of Finance, thanks to the collective efforts of various agencies, 113 PPP project contracts were signed as of November 14 ,2025, amounting to NT$144.2 billion. In particular, 52 were implemented according to the Act for Promotion of Private Participation in Infrastructure Projects, with a total investment amount of NT$19.7 billion. Among the PPP projects signed, the “AI Intelligent and Efficient Incinerator BOT Project in Kaohsiung City,” a project categorized under environmental pollution prevention facilities, attracted the highest amount of investment of about NT$16.5 billion. Other categories, such as transportation facilities, agricultural and resource recycling and reuse facilities, and social welfare facilities, have successfully implemented projects as well. Each authority-in-charge continues to strive toward successfully signing contracts. The Ministry of Finance estimates that this year’s total investment amount may reach as high as NT$200 billion! The Ministry of Finance will hold the “23rd Golden Thumb Awards for PPP in Infrastructure Awards Presentation Ceremony” at 14:00 on November 28 (Friday) at the Taipei International Convention Center (TICC). The public is welcome to attend and cheer for the award-winning teams! This year, a total of 23 entries were submitted for the Golden Thumb Awards. Following rigorous evaluation and on-site inspections, three government teams were honored with Excellence Awards, while one private entry received a High Distinction Award and six received Excellence Awards. Furthermore, one Welfare Award and one Bilingual Excellence Award were presented as special recognition.  The award-winning projects this year span various facilities, including environmental pollution prevention, transportation, high-tech, sports, and culture and education, each with its own distinctive features. For example, the “Taiwan Taoyuan International Airport Terminal 2 C Zone Comprehensive Duty-Free Shops Tender” optimizes international passenger waiting areas with innovative design by EVER RICH D.F.S. Corporation. The “Freeway No. 3 Qingshui service area ROT project,” in which the Freeway Bureau of the Ministry of Transportation and Communications introduces the “Incentive-Based Variable Concession Fee” mechanism, encourages President Chain Store Co., Ltd. to upgrade facilities of the service area based on user needs, thereby delivering a brand-new customer experience. The Taipei City Government cooperated with Century Biotech Development Corporation to promote “Taipei Nangang Biotechnology Industry Cluster Development BOT Project,” the first BOT project in Taiwan focused on the biomedical industry. The Taoyuan City Government has implemented the “Taoyuan City Biomass Energy Center BOT Project,” in which it enhances the capacity of waste disposal and improves power generation efficiency through anaerobic digestion and thermal treatment technologies. The full list of awards can be found in the Appendix. For the latest news and updates, please refer to the Golden Thumb Awards section of the Private Participation in Infrastructure Information System of the Ministry of Finance (https://ppp.mof.gov.tw/WWW/gta/news.aspx). Press release contact: Section Chief Chen, Tzu-Wen and Chuang, Ching Tel: (02) 2322-8214, (02)2322-8218  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=371b31a28b384de7aae042ddaed1734b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 19 Nov 2025 08:20:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “T14006” Treasury Bills]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on December 16, 2025 the “T14006” Treasury Bills to respond accordingly to the needs and adjustments of Treasury. The 364-day Treasury Bills totaling 35 billion New Taiwan dollars （same currency applies hereinafter） will be issued on December 17, 2025, and the maturity date will be December 16, 2026. According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction, and publicly issued at a discount. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c0f254f9ed29423da76bfda12c95c005]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 19 Nov 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[Heirs Can Now Register Inherited Property under Collective Joint-Ownership with a Certificate of Consent to Transfer]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, announced that heirs who have paid their respective shares of estate tax can apply for a “Certificate of Consent to Transfer for Joint Ownership.” This enables them to proceed with the registration of inherited property as joint ownership, preventing the estate from being officially recorded for monitoring by land administration authorities. The Bureau explained that if a decedent's estate includes real property, but the heirs are unable to jointly pay the estate tax and therefore cannot complete the inheritance registration within the period required by the land administration authority, individual heirs may apply to the National Taxation Bureau to pay their statutory share of the estate tax. After payment, they may request the issuance of a Certificate of Consent to Transfer for Joint Ownership, which can be used to register the inherited property as joint ownership with the land administration authority. However, until all estate tax liabilities have been fully paid, no partition, transfer, alteration, or encumbrance may be registered against the property. For example, the estate of decedent Mr. A has an inheritance tax liability of NT$4.5 million, with three heirs: spouse Ms. A and children Mr. B and Ms. C. Since the heirs have not reached an agreement on the distribution of the estate and are unable to jointly pay the tax, Ms. A may apply to the National Taxation Bureau to pay her statutory share of one-third (NT$1.5 million, calculated as NT$4.5 million × 1/3) of the estate tax. After payment, she may apply to the Bureau for a Certificate of Consent to Transfer for Joint Ownership to register the inherited real property under joint ownership. The Bureau would like to issue a reminder that even if some heirs have paid their shares, the entire estate tax remains a joint obligation of all heirs. Any unpaid taxes after the deadline will be subject to enforced collection. Taxpayers are urged to pay on time to protect their rights. (Contact: Ms. Lee, Head of Collection and Information Management Division; Tel: +886-2-2311-3711 ext. 2140)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=27ddb5dd2413423b895ffd3a3341dfb4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 19 Nov 2025 00:00:00 GMT</pubDate>

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	<title><![CDATA[Taipei Customs Urges Passengers to Truthfully Declare Items Related to Anti-Money Laundering Regulations]]></title>
	<description><![CDATA[Taipei Customs reminds all inbound/outbound passengers that anyone carrying the following items must declare them to Customs upon each arrival and departure in accordance with Anti-Money Laundering Regulations for Cross-boarder Declaration and Reporting. False declaration may result in fines or confiscation of the goods. 1. NTD Cash: Total amount exceeding NTD100,000. 2. RMB Cash: Total amount exceeding RMB20,000. 3. Foreign Currencies (Non-NTD/RMB): Total amount equivalent to more than USD10,000. 4. Bearer negotiable securities: Face value more than NTD500,000. 5. Gold: Total Value more than USD20,000 6. Diamonds, precious stones or platinum (not intended for personal use): Items value at more than NTD 500,000. Taipei Customs further explained that the value of gold is not based on the passenger's original purchase price. Instead, it's determined according to the selling price of a 1-kilogram gold bar published on the Bank of Taiwan website on the passenger's date of entry/exit. As international gold prices have surged recently, passengers are advised to pay close attention to price fluctuations to avoid exceeding the statutory limit. Taipei Customs also reported that from January to August 2025, there have been 26 seizure cases involving money laundering items, such as cash, gold and other items. The value of the confiscated items, including foreign currencies, has exceeded NTD6.79 million. The seized gold weighs 2.023 kilograms with a market value of more than NT$7 million. Taipei Customs urges passengers carrying cash, gold, diamonds, precious stones, and/or platinum exceeding the aforementioned limits must declare these items voluntarily. For further information, passengers may visit the Customs Service Counter upon departure or consult customs officers at the Red Channel (Goods to Declare) upon arrival.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cca1923a79c144828721978065f3d20b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 18 Nov 2025 02:03:25 GMT</pubDate>

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	<title><![CDATA[Winners of the 23rd Golden Thumb Awards for Private Participation in Infrastructure Projects Announced! Award Ceremony to Be Held on November 28]]></title>
	<description><![CDATA[The winners of the 23rd Golden Thumb Awards for Private Participation in Infrastructure Projects have been announced! Following rigorous evaluation and on-site inspections, 10 teams out of 23 finalists have received this prestigious honor, including Everrich Duty Free Shop Corporation. In two PPP projects, both the government agency teams and private institution teams simultaneously received the Award: the "Qingshui Service Area’s Renovation and Expansion BOT Project of National Freeway No. 3" and the "Taipei Nangang Biotech Industry Cluster Development (BOT) Project (Zhongxiao Military Camp Original Site and West Side Municipal Land) ." The 23rd Golden Thumb Awards ceremony will be held on November 28 at the Taipei International Convention Center, with Executive Yuan officers presenting the awards to the winning teams. Details of all award winners and reasons for their selection are provided as follows. Everrich is the only Private Team winning the Special Award and the Welfare Award for the "Taoyuan International Airport Terminal 2 Restricted Area C Comprehensive Duty-Free Shop Investment Project." Everrich utilized its creativity and technology to rejuvenate public infrastructure space with intelligent and accessible design, creating a quality passenger waiting area and enhancing the national image of Taoyuan International Airport. During the expansion period, the company adopted the more challenging nighttime construction approach to minimize impact on terminal operations and passenger flow. Furthermore, during the pandemic, the company demonstrated its corporate social responsibility through the action of "no layoffs, no salary reductions." Freeway Bureau, MOTC, implemented the "National Freeway No. 3 Qingshui Service Area Renovation and Expansion BOT Project" with an innovative "incentive-based variable royalty" mechanism, encouraging the private institution, President Chain Store Corporation, to invest funds and exceed previous operational performance. President Chain Store Corporation, with "service orientation" as its core, demonstrated operational creativity by renovating facilities based on road users' needs, redesigning the facade, optimizing traffic flow, and adding escalators. During the renovation period, temporary retail outlets and restrooms were set up, and through sectioned construction and traffic management, the impact on passengers and operations was effectively minimized. In addition, the Department of Economic Development, Taipei City Government, and Shih-Kang Development Limited Corporation collaborated on the "Taipei Nangang Biotech Industry Cluster Development (BOT) Project (Zhongxiao Military Camp Original Site and West Side Municipal Land)," which is Taiwan’s first BOT project focused on the biotechnology and pharmaceutical industry. To bridge the gap in the biotech industry chain from clinical trials to pilot production, the Department of Economic Development, Taipei City Government selected land adjacent to Academia Sinica, the Ministry of Health and Welfare, and the National Biotechnology Research Park. The project site was acquired through compensated allocation of public land and negotiated purchase of private land. Together with Shih-Kang Development Limited Corporation, they jointly planned to allocate a certain proportion of space as an incubation center and provide shared instruments and equipment according to tenant companies' needs, supporting biotech startups and forming a complete biotech R&D, incubation, and industrialization chain, creating a national-level biotech industry corridor. The Ministry of Finance further noted that to recognize the winning projects, the 23rd Golden Thumb Awards ceremony is scheduled to be held on November 28, 2025, at Conference Room 101 of the Taipei International Convention Center. All sectors are welcome to participate, and congratulations to all winning teams! For the latest information about the Award, kindly check the link below. https://ppp.mof.gov.tw/WWW/gta/news.aspx Press Release Contact: Section Chief Chuang Ching Tel: (02)2322-8218]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=53223050dd5242018aa23733607b2062]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 17 Nov 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Commodity Tax Refund on Purchasing Energy-Efficient Appliances extended to DEC. 31, 2029]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area （NTBNA）stated that in order to encourage consumers to use energy-efficient appliances, and achieve the policy goal of reduce carbon emissions, those who purchase new refrigerators, new air conditioners, or new dehumidifiers classified as first- or second-grade energy efficiency levels approved by the Ministry of Economic Affairs, and do not resell, return, or exchange said appliances, can apply to any national tax bureau for a commodity tax refund, up to NT$2,000 per unit. The preferential treatment period has been extended to December 31, 2029. The NTBNA further explained that the application may be submitted via the internet or in written form to any national taxation bureau. The following documents are required when applying for the reduction of commodity taxes. 1. A copy of the national ID card, passport, or residence permit where the buyer is a natural person. However, if the buyer applies via the internet, he or she is exempt. 2. A copy of the uniform invoice issued by the seller, or a copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice; the uniform invoice or receipt should include the brand, product name, and model number. However, those who obtain the cloud invoice or electronic invoice certification copy are exempt. 3. Through online application, the copy of the uniform invoice issued by the seller or the copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice can be uploaded as an attached file to avoid sending paper documents. 4. In order to accelerate and improve the accuracy of the tax refund process, it is recommended to attach a copy of the product guarantee or warranty card and the cover copy of the passbook of a financial institution or post office. The NTBNA would like to remind taxpayers that if there are any questions, please call the toll-free number 0800-000321, or directly contact the national taxation bureaus, regional taxation branches, or offices for further information. 〔Contact person： Sales Tax Division Chief Zhan；Tel：（03）3396789, ext. 1270〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a3f1cb986ddd429fb6b60aed4db2353f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 17 Nov 2025 06:32:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “A14110R” (reopen) 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on December 2, 2025 the “A14110R”（reopen） Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on December 5, 2025, and the maturity date will be October 17, 2035. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=12d7f0bb24c84e64af4ce05d94169d0d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 17 Nov 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin - Nearly 7 million Individual Income Tax returns were filed in 2025, with mobile device becoming the primary tool for online filing.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/202521_Individual_Income_Tax_Returns.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f6a71a83a6a248538ffd9451f384a52d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 13 Nov 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Tax Payments Transferred for Compulsory Enforcement Can Also Be Paid Online – Truly Convenient.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Central Area, Ministry of Finance (NTBCA), stated that taxpayers whose taxes have been transferred to the Administrative Enforcement Agency for compulsory execution may now pay their taxes online. Upon receiving the “Payment Slip for Taxes Transferred to the Administrative Enforcement Agency” issued by the National Taxation Bureau or the relevant branch of the Administrative Enforcement Agency, taxpayers can scan the QR-Code printed on the slip to make online payments. The Bureau explained that after receiving the “Payment Slip for Taxes Transferred to the Administrative Enforcement Agency,” taxpayers may pay their taxes at one of the four major convenience store chains—namely, 7-ELEVEN, FamilyMart, Hi-Life, or OK Mart (for payments under NT$30,000 per case)—or through financial institutions commissioned to collect taxes (excluding postal agency collections). To enhance payment convenience, taxpayers can also use their internet-enabled mobile devices to scan the QR-Code on the payment slip and access the Ministry of Finance’s online tax payment service website (https://paytax.nat.gov.tw). Payments can then be made by using a credit card or current deposit (savings) account without the need to visit a financial institution or convenience store in person, saving both time and effort.  The Bureau particularly reminds taxpayers that each “Payment Slip for Taxes Transferred to the Administrative Enforcement Agency” specifies the payment deadline. Taxpayers who wish to pay online by scanning the QR-Code must complete the payment before the deadline.  If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you. Contact person: Collection and Information Management  Division, Ms. Lo. Tel: (04)2305-1111 ext. 5928.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=64b3732ace7b4e058edda5164dffb9cf]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 13 Nov 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[The Finance Minister, Ms. Tsui-yun Chuang, Leads Delegation in Attending the 2025 APEC Finance Ministers’ Meeting]]></title>
	<description><![CDATA[Minister Ms. Tsui-yun Chuang of the Ministry of Finance (MOF), together with Vice Chairperson Mr. Yen-Liang Chen of the Financial Supervisory Commission and other relevant financial officials, participated in the APEC Finance Ministers’ Meeting held in Incheon, Republic of Korea, from October 20 to 22, 2025. Taking part in the important financial dialogue platform of the Asia-Pacific region, the delegation shared Taiwan’ s experiences and achievements of promoting fiscal sustainability, financial innovation, and digital transformation of financial services. The MOF pointed out that this year’ s meeting is chaired by Koo, Yun Cheol, Deputy Prime Minister and Minister of Economy and Finance of the Republic of Korea. The theme of the meeting is “Sustainable Growth and Shared Prosperity in the Region.” The delegates of participating economies exchanged views on topics such as the global and regional economy as well as financial developments, fiscal policy, and digital finance. The delegates also engaged in in-depth communication with international organizations including the International Monetary Fund (IMF), the Organization for Economic Cooperation and Development (OECD), and the Asian Development Bank (ADB), as well as the APEC Business Advisory Council (ABAC). A joint statement from the APEC Finance Ministers is released after the meeting, outlining the accomplishment and the direction of efforts in fiscal and financial fields for the Asia-Pacific region. The MOF stated that the delegation shared Taiwan’ s relevant  policies and accomplishments such as keeping fiscal sustainability, enhancing private participation in infrastructure, and promoting financial digital innovation with resilience in the meeting, with the aim of expanding fiscal diplomacy while continuing to enhance multilateral and bilateral cooperation.   Contact person: Ms. Vera Wei-Nung Lee, Senior Executive Officer   Contact Number: (02)2322-8000#8211]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c99f56df80dd47db9cf319b25ec9a3b0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 12 Nov 2025 07:08:16 GMT</pubDate>

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<item>
	<title><![CDATA[Executive President of CABEI Personally Presided Over the Reopening Ceremony of CABEI’s Office in the R.O.C. (Taiwan) to Strengthen the Partnership and Cooperation with Taiwan]]></title>
	<description><![CDATA[The Ministry of Finance (MOF) stated that Mrs. Gisela Sánchez, Executive President of the Central American Bank for Economic Integration (CABEI), personally presided over the reopening ceremony of CABEI’s Country Office in the R.O.C. (Taiwan), held on October 7, 2025, at the Diplomatic Quarter in Tianmu, Taipei. The event was attended by Minister of Foreign Affairs Mr. Chia-Lung Lin, Political Deputy Minister of Finance Mr. Chung-Hwa Juan, the diplomats stationed in Taiwan, as well as representatives from Taiwan’s financial institutions, who gathered to celebrate this important occasion. The MOF explained that CABEI’s Country Office in the Republic of China (Taiwan) began operations at Taipei 101 on July 6, 2021. Subsequently, CABEI relocated its Taiwan office to the Diplomatic Quarter in line with its institutional policy. Mrs. Gisela Sánchez, Executive President of CABEI, also visited Taiwan in person to preside over the ceremony, demonstrating the strong relationship between CABEI and Taiwan. Political Deputy Minister of Finance Mr. Chung-Hwa Juan, in his speech, indicated that the new site of the Country Office in Taiwan, which is situated alongside the embassies of Taiwan’s allied partner countries and the International Cooperation and Development Fund, symbolizes the convergence of diplomatic presence and resources, further enhancing interactions between the Country Office and other CABEI member countries. He also expressed his gratitude to the Ministry of Foreign Affairs for its steadfast support, which lays a solid foundation for future cooperation. The MOF further mentioned that since the Republic of China (Taiwan) joined CABEI in 1992, it has actively collaborated with CABEI to promote economic and social development in the Central American region, while also expanding business opportunities for Taiwanese enterprises in the area. Both sides will continue to strengthen their cooperation to jointly foster prosperity and development for Taiwan and Central America. Contact person: Ms. Liwei Huang, Section Chief Contact Number: (02)2322-8582  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2709b14d5f994381a44f14ea100d896e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 12 Nov 2025 03:37:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for October 2025]]></title>
	<description><![CDATA[For the month of October 2025, total net tax revenue was NT$ 417.4 billion, which is NT$ 67.6 billion （+19.3%） more than the same month last year, while cumulative January to date was NT$ 3,288.4 billion, NT$ 6.7 billion （-0.2%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 97.8%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6f572cf64df84df2b40922518bd003d6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 11 Nov 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[In case of a typhoon day-off, the press conference of Preliminary Total Net Tax Revenue for October 2025 will be held virtually.]]></title>
	<description><![CDATA[In case of a typhoon day-off in Taipei City on November 11th, the press conference of Preliminary Total Net Tax Revenue for October 2025 will be held virtually, and the Public Finance Statistics Database will be available for access on the next workday. Otherwise, both will proceed as scheduled.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=876b6426a14a4f1e99e2421e859b24a5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 10 Nov 2025 10:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for October 2025]]></title>
	<description><![CDATA[For Oct. 2025, total exports expanded by 49.7% year on year to US$61.80 billion; total imports rose by 14.6% from a year earlier to US$39.22 billion. The trade balance of this month was favorable, amounting to US$22.58 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=366c492b0d2542579d0e2e67f727dd16]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 07 Nov 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - Taiwan's DRAM exports and imports doubled in the first nine months of 2025, both reaching record-high values for the period.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_20_Memory_Exports_and_Imports.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=82af45ccb2564273a904d210d0a8b90e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 30 Oct 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Owners of Imported Car, motorcycle can Track Renewal Commodity Tax Refund via CPT Single Window]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that people who renew their old car or motorcycle with new imported one and apply for commodity tax refund can use CPT Single Window (GC322) to track the tax refund process in real time. KLC explained that owners of new imported car or motorcycle can log in to CPT Single Window (GC322) and key in the old and new license plate numbers, and they can see information such as application number, application date, verification status, verification completion date, preparation date of the tax refund notification letter, and method of tax refund. KLC further explained that the “application date” shown on the website refers to the time that the importer uploads the application to CPT Single Window after all the information is collected, rather than the time that the new license plate is registered or that the old car or motorcycle is scrapped. If there is no information found on the website, it is possible that the importer has not uploaded the application; to solve any relative questions, owners can contact the importer and ask about the upload status before it is too late to apply. KLC reminded that when the owners can receive the tax refund depends on different circumstances such as the number of car or motorcycle, document completeness, and whether the importer completes the online application. After the verification is complete, Customs will refund according to the method of tax refund. If it is “bank account refund”, the refund will be transferred to the bank account of the owner of the new car or motorcycle. (It is not allowed to appoint a third party or the previous owner to receive the refund.) If it is “check refund”, Customs will inform the importer to claim the refund check of a certain application number; when the owner actually receive the refund depends on the subsequent procedure of the importer. For more information, please contact Bali Branch, KLC at (02)8630-5427 ext. 120.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=38f7470685c8476dbdc726eea337a120]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 30 Oct 2025 02:16:07 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayer ombudsman may initiate consultations to enhance the effectiveness of customs case consultations]]></title>
	<description><![CDATA[Customs Administration, Ministry of Finance announced that in order to protect taxpayers’ rights and promote harmony between taxpayers and tax authorities, it revised and promulgated the “Operation Directions for the Consultation of Customs Cases”（hereinafter referred to as the Directions） on July 15, 2025. The amendment introduces a new provision allowing the taxpayer ombudsmen to initiate the consultation when deemed necessary, thereby reducing differences in interpretation between the parties and helping to minimize disputes. Customs Administration explained that the consultation system for customs cases serves as a communication platform between Customs and taxpayers. It enables both parties to engage in constructive dialogue and coordination regarding the facts or legal basis of the disposition, in order to resolve disputes and enhance administrative efficiency. Customs Administration stated that under the Directions prior to this amendment, the consultation mechanism could only be initiated through three channels: approval by the supervisor of personnel in charge in the case, resolution by Customs Review Committee, or assignment by the Customs Director. Such initiation channels were relatively limited. Considering that the consultation mechanism also forms an integral part of protecting taxpayers’ rights, the revised Directions explicitly link the consultation mechanism with taxpayer rights protection matters. Under the new provision, taxpayer ombudsmen may also proactively initiate consultations when deemed necessary in dealing with taxpayer rights protection matters. This measure is intended to maximize the effectiveness of the system and further strengthen the protection of taxpayers’ rights. Customs Administration concluded by noting that those seeking further information on the Taxpayer Rights Protection Act and the Directions may visit the ＂Laws and Regulations Database of the Republic of China（Taiwan）＂ website or access the Ministry of Finance’s Laws and Regulations Retrieving system for the latest updates. Phone:（02）25505500 ext．1044]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=480354ff08d140c3bade21dd5c9bd6b1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Oct 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The payment period of the land value tax for 2025 is from November 1, 2025 to December 1, 2025]]></title>
	<description><![CDATA[The Taxation Administration has announced that the statutory payment period for the land value tax of 2025 is from November 1, 2025 to November 30, 2025, and the deadline shall be extended to December 1 due to the last day of the payment period falling on Sunday. Taxpayers are reminded to pay the tax within the given timeframe. The Taxation Administration states that the tax payment notice will be sent to taxpayers by mail by the tax collection authorities under their local governments. In order to provide multiple convenient channels to pay tax, the Ministry of Finance provides many options, such as convenience stores, financial institutions, ATM transfers, demand (savings) deposit accounts, credit cards, IC ATM cards, and electronic payment accounts. Also, taxpayers can download the“Mobile Payment Provider Tax Payment App” and scan the QR-Code on their tax payment notices. If taxpayers have lost or failed to receive their tax payment notices, they may apply for re-issuance with the local tax collection authorities in the same district as where the land is located. Taxpayers may also use their Citizen Digital Certificate, Ministry of Economic Affairs Certification Authority (MOEACA) IC card, financial certificate, or TW FidO to log into the local tax online filing website (https://net.tax.nat.gov.tw) for inquiries and payments. The Taxation Administration urges taxpayers not to click on links from unknown sources to avoid being deceived. The Taxation Administration would like to remind taxpayers who have made an agreement with a financial institution or postal institution to transfer tax through a designated deposit account to please reserve a sufficient amount of deposit in the account for withdrawal. The local tax collection authorities will not ask taxpayers to confirm the balance of their deposit account via phone call. Please seek verification to avoid fraud. Press Release Contact: Miss Tseng, Section Chief Phone: 02-2322-8145]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=48dd0e7f83774092bf4c6de5e8de1d19]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Oct 2025 08:20:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Economic, Trade and Tax Statistics Analysis (Oct. 28, 2025), with an additional report on Analysis of Tax Revenue Allocations to the Long-Term Care Fund]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/近期經貿與稅收情勢_1141028.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=52fb38f9ce594c8ebc67855d042978bd]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 28 Oct 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14111” 30-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on November 11, 2025 the “A14111” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 30-year bonds totaling 20 billion New Taiwan dollars （same currency applies hereinafter） will be issued on November 14, 2025, and the maturity date will be November 14, 2055. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e27ec8b0b36146959c4bfe345a6d1494]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 27 Oct 2025 02:40:20 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The NPA Actively Takes Over Idle National Public Use Real Estate to Promote the Revitalization and Utilization of National Assets]]></title>
	<description><![CDATA[        When various agencies review their national public use real estate under management and determine that its intended use for the public is to be abolished, the National Property Administration (NPA) proactively reclaims such properties, or coordinates with the agencies to reclassify them as national non-public use property. After taking over the properties, the NPA gives priority to supporting central government social welfare policies by providing land for social housing, and revitalizes and utilizes the properties in accordance with their location characteristics and land-use controls to enhance the efficiency of national asset utilization.         Over the past three years, the NPA has taken over an annual average of 1,903 hectares of national real estate that is no longer needed for public use from various government agencies. The NPA has coordinated with the National Housing and Urban Regeneration Center (NHURC) to provide land for the development of social housing. For example, 15 parcels of national land and 4 national buildings in Xindian District, New Taipei City, previously managed by the National Research Institute of Chinese Medicine, had been left idle for years without development planning, and were investigated by the Control Yuan. The site area is approximately 5,789 square meters, primarily designated as agency land, with part of it located in a commercial zone. After the NPA took over the properties in 2025, the land was immediately provided to the National Land Management Agency, Ministry of the Interior (NLMA) for evaluation as a potential social housing site.         The NPA stated that in order to assist central government agencies in constructing social housing, and considering the management costs and revitalization benefits of large-scale idle national public use real estate after takeover, the NPA has recently provided seven properties – reviewed by the managing agencies as no longer needed for public use and submitted for reclassification as non-public use property – to the NLMA for early evaluation of their suitability as social housing sites. This ensures that once the NPA takes over the properties, they may be immediately used to support social housing policy. For example, national residential real estate in Beitou District, Taipei City, managed by the Tourism Administration of the Ministry of Transportation and Communications – formerly the Overseas Chinese Resort – has a land area of 6,716 square meters and a building area of approximately 14,682 square meters, located in the Beitou Hot Springs district. Although the Tourism Administration had originally planned to use the site as an office and exhibition venue for tourism services, it was later determined as no longer needed for public use. Another case involves land in Shilin District, Taipei City, managed by the Taipei City Police Department, with an area of 3,868 square meters. In response to citizen complaints to demolish above-ground structures early and revitalize the site to meet local commercial district needs – such as constructing a parking facility. In addition to requesting the NLMA to assess the feasibility of developing social housing for each case, the NPA also asked the Taipei City Police Department to transfer the second parcel of national land that is no longer needed for public use to the NPA for takeover. The NLMA subsequently confirmed that the site is suitable for use as a social housing base.         By taking over idle national real estate that is no longer needed by various agencies, and providing it for social housing and other central government policy initiatives, the NPA enhances both national asset efficiency and citizens’ quality of life, helping realize the twin goals of livability and sustainable development. These actions not only respond to social expectations and needs, but also improve the effectiveness of national property utilization. Press Release Contact: Ding Shih-Fen, Section Chief Contact number: +886-27718121 ext. 1121]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d02b03021d914543b5404b486739ee30]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 26 Oct 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The NPA Launched Public Tender for the Establishment of Superficies on National Land Designated for the Long-term Care Industry, Marking the Creation of an Innovative Model for Long-term Care Infrastructure Development]]></title>
	<description><![CDATA[        In line with the central government’s long-term care (hereinafter, LTC) policy, the National Property Administration (NPA) has added long-term care as a designated industry eligible for tendering the establishment of superficies on national land. In January 2025, the NPA amended and relaxed bidding eligibility requirements to allow company juridical persons, incorporated foundations, and associations to participate, provided that their teams include a juridical person qualified to operate LTC institutions. On June 30, 2025, the NPA announced six parcels of national land for tender under the designated industry (LTC) category. The qualification bid opening was held on October 1, 2025. For the national land located in Zuoying District, Kaohsiung City, one bidder submitted a proposal. After completing the two-stage qualification review and evaluation process, the tender was successfully awarded on the 27th of the same month to The Bridge Care Ltd. (心橋股份有限公司). The contract carries a royalty fee of over NT$66.6 million. The annual land rent is set at 3%, of which 1% is adjusted in line with the declared land value, and 2% is calculated based on the declared land value for the contract year.         The NPA stated that The Bridge Care Ltd., in collaboration with the Ai-Lin Long-term Care Association, proposed a development plan centered on the philosophy of “health promotion, continuity of care, integrated medical and long-term care services, and localized service delivery.” The proposal integrates preventive healthcare, health promotion, LTC services, and community resources to create an age-friendly living environment. The development includes the establishment of two types of LTC institutions – a day care center and group homes – providing the first group-home-type LTC service in Zuoying District, Kaohsiung City. The complex also includes a pickleball court, badminton courts, and tennis courts to provide safe sports facilities for middle-aged and older adults. The aim is to establish a comprehensive care model that spans prevention, rehabilitation, and functional restoration, allowing individuals to access all services within a single integrated complex. The awardee must sign the contract within 90 days after paying the full royalty fee and, according to the contract timeline, apply for LTC facility preparation and establishment permits in compliance with the LTC regulations. The documents approved by the competent authority shall govern.         The NPA further stated that establishing superficies for designated (LTC) industries represents a new development model that revitalizes national land while aligning with the Ministry of Health and Welfare’s LTC facility needs. This mechanism provides diversified pathways for LTC infrastructure development, and supports national policy objectives. The winning proposal integrates clinics, day care centers, group homes, and sports venues for middle-aged and elderly individuals, delivering comprehensive and holistic health and care services – forming a new model for LTC facility development. Moving forward, the NPA will continue identifying high-quality parcels for tender and advancing the establishment of superficies for designated (LTC) industries, and encourages all sectors to closely follow future announcements. Press Release Contact: Chiang Tsai-Jen, Section Chief Contact number: +886-27718121 ext. 1321]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=dd4972cf33e142819bed0aaf43c787a4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 26 Oct 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Please Note that Winning Uniform Invoices Under Certain Circumstances Are Ineligible for Prize Redemption]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance states that if a uniform invoice falls under any circumstance specified in the “Uniform Invoice Award Regulations” where prizes are not applicable, the prize shall be ineligible for redemption even if the invoice has been drawn as a winner. The Bureau explains that Article 11 of the “Uniform Invoice Award Regulations” specifies situations in which a winning uniform invoice shall not be eligible for prize redemption. These situations include invoices with a transaction amount of NT$0, invoices that have been marked as void, or invoices where the purchaser is a government agency, a public enterprise, a public school, or a business entity. With respect to purchasers who are business entities, in addition to the common situation where the buyer’s Business Administration Number is indicated on the invoice, any buyer who engages in business activities without completing tax registration in accordance with the “Value-added and Non-value-added Business Tax Act” shall also be deemed a business entity. In such cases, the winning invoice shall likewise be ineligible for prize redemption. The Bureau provides the following examples: Mr. A obtained a NT$0 invoice from a store after using a discount coupon. Mr. B retained a voided invoice after returning purchased goods. Mr. C, to supplement his household income, frequently sold goods through an online platform without completing tax registration and received an invoice for transaction fees from the platform. When the invoice serial numbers of these three invoices were checked, they corresponded respectively to the fifth prize, the sixth prize, and the NT$500 Cloud Invoice Exclusive Prize. However, as these invoices fall under the circumstances set forth in Paragraph 1, Article 11 of the “Uniform Invoice Award Regulations,” none were eligible for prize redemption. The Bureau urges the public to first verify whether their winning invoices fall under any grounds for ineligibility specified in Article 11 of the “Uniform Invoice Award Regulations” before seeking prize redemption. For inquiries, please call the 24-hour prize redemption hotline at (02) 412-8282. [Contact: Mr. Chou, Head of the Sales Tax Division; Tel: (02) 2311-3711 ext.1830]]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=57664ea3745a47b1b0356e857898de9e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 23 Oct 2025 06:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Analysis－A Study on the Use of Electronic Invoices for Compiling Industry Same-Store Sales Indicators]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/A_Study_on_the_Use_of_Electronic_Invoices_for_Compiling_Industry_Same_Store_Sales_Indicators.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=42874b13808c4eac85fe7daffcf357b2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 23 Oct 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-In 2023, the average total income of male taxpayers with disabilities under the Individual Income Tax was NT$338,000, which was 1.71 times that of female taxpayers, with the gap gradually narrowing over time.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_19_taxpayers_with_disabilities.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ca05c5fd4bf64c6084ab69b9acad4340]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 23 Oct 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Please Check Import Regulations for Cross-border Online Purchases to Avoid Penalties from Inadvertent Violations of the Law]]></title>
	<description><![CDATA[Taichung Customs stated that with Christmas approaching, several Christmas decorative plant products (such as logs with artificial leaves) were seized in maritime express consignments. The cases have been transferred to the Animal and Plant Health Inspection Agency, Ministry of Agriculture (APHIA), and a fine of more than NT$30,000 but less than NT$150,000 was imposed for violating Article 24 of the Plant Protection and Quarantine Act. Taichung Customs explained that according to Article 3 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments (hereafter refer to as the Regulations of Maritime Express), items prohibited from import by the Customs Act, controlled commodities, intellectual property right infringing articles, imported fresh agriculture/fishery/livestock products, live animals/plants, and protected wildlife and their products are not allowed to be cleared through the Maritime Express Handling Units. Other common goods, such as food, medicine, communications products, wheelchairs, beauty devices, household appliances, socks, and towels, often involve import and export regulations or are subject to commodity taxes and anti-dumping duties. According to Article 12 of the Regulations of Maritime Express, these goods cannot be cleared through simplified declarations and must be declared general import declarations. However, in practice, the above goods are often declared with simplified declarations. Once discovered by Customs, the importer or customs broker will be required to convert the simplified declaration to a general import declaration or move the goods from the Maritime Express Handling Unit to another warehouse for customs clearance, causing delays in customs clearance. Furthermore, if Customs inspection finds that the actual goods do not match the declared information, whether due to false declaration, non-declaration, under-declaration, or omission, it constitutes a false declaration. In addition to being transferred to the competent authorities for punishment, the importer may also be subject to criminal penalties (such as violations of the Pharmaceutical Affairs Act and the Plant Protection and Quarantine Act), or fines or confiscation under the Customs Anti-smuggling Act. Taichung Customs reminds you to be aware of import regulations before purchasing cross-border e-commerce products. If you have any questions about import regulations, please contact Customs or the relevant competent authorities to protect your rights. Contact Information: Inspection Division, Taichung Customs. TEL: +886-4-26565101 ext. 160 Mr. Wu]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a8d523fef7414fe992b8bb39f8c754c9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 20 Oct 2025 05:32:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Clearance Services Will Be Offered by Taipei Customs During the Taiwan Retrocession Day Holiday Weekend]]></title>
	<description><![CDATA[To ensure smooth Customs clearance for arriving and departing passengers, baggage, as well as express consignments during the Taiwan Retrocession Day Holiday Weekend, from October 24 to October 26, 2025, Taipei Customs will provide 24/7 services for the following units: 1. Luggage of travelers Inspection Division at Taoyuan International Airport and Songshan Branch at Taipei Songshan Airport. 2. Express air cargo and Cargo examined and released alongside aircraft Express Cargo Division, Jhuwei Branch or Songshan Branch.   For general import and export cargo (including bonded goods), clearance services are provided within specific period of time or upon requests respectively. 1. General import and export cargo (including bonded goods) First and Second Express Section of Express Cargo Division, Customs Clearance Section of Songshan Branch, and Jhuwei Branch. Working Hours: from 8:30 am. to 4:30 pm. 2. Bonded goods Upon requests, Hsinchu Science Park Section of Second Clearance Division will provide overtime service on a case-by- case basis. 3. Parcels Postal and General Affairs Section of Songshan Branch will follow the work schedule of Chunghwa Post Office to assign officers to be on duty.   Please find attached "Service Contact Units of Taipei Customs" for more details.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b324d6b89e4e4b0cab7d51ff8e48044c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 17 Oct 2025 06:02:38 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Don’t Forget to Consolidate Carriers to Your Mobile Barcode and Claim Your Winnings Online]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area（NTBNA）, Ministry of Finance, indicated that with the growing trend of e-commerce, many business entities have adopted membership systems as an innovative marketing strategy and offer member-exclusive discount plans, which help expand business opportunities and encourage the use of membership carriers for cloud invoices. This not only reduces operating costs but also brings various benefits to both businesses and consumers. The NTBNA explains that business entities using membership carriers should provide a mechanism for linking those carriers to mobile barcodes. Moreover, they should notify winning members who have not yet consolidated their carriers with their mobile barcodes within 10 days after the uniform invoice drawing date of each period. Notifications should be sent via SMS, email, or other appropriate methods. Upon receiving a winning notification, members can print the winning certificate at multimedia kiosks in the four major convenience store chains（7-Eleven, FamilyMart, Hi-Life, and OKmart）, or present the printed notification provided by the business entity to redeem the prize at a designated redemption location. The NTBNA also reminds consumers that to enjoy the convenience of automatic prize remittance into their designated accounts, they should log in to the member platform of the respective business entity or the Ministry of Finance’s Electronic Invoice Integration Service Platform （hereinafter referred to as the “Platform”）. There, they can consolidate their membership carriers to their mobile barcode and set up an account to claim the awards. By doing so, they can enjoy several convenient services, such as automatic prize matching, winning notifications, prize redemption, and direct deposit of cash awards into their financial accounts.Those who have not completed the binding of carriers and account settings before the draw date can still claim their prizes. They may register a remittance account via the Uniform Invoice Redemption App （hereinafter referred to as the “Redemption App”）within three months from the 6th of the month following the draw. Users must manually select “I want to claim the award” for each winning invoice to ensure that they do not miss out on any prizes. The Bureau appeals to business entities using membership carriers to provide mechanisms that allow members to register on both the Platform and their own membership platforms. This will help reduce the administrative costs of notifying and processing winning invoices. To manage cloud invoices more effectively and enjoy automatic prize matching, consumers are encouraged to consolidate various carriers — such as membership carriers, stored-value cards（e.g., EasyCard, iPASS）, credit cards, and cross-border e-commerce email carrier, etc. — into their mobile barcode through the Platform or the Redemption App. This also contributes to energy conservation, carbon reduction, and environmental protection. If you have any questions, please call the toll-free service number 0800-000321 for inquiries, and the Bureau will have a dedicated person to serve you wholeheartedly. 〔Contact person: Ms. Zheng, Section Head of Sales Tax Division；Tel: (03) 3396789, ext.1260〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=85adc3a3f31942f4bf5fbdae1252e0fc]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 16 Oct 2025 06:15:00 GMT</pubDate>

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	<title><![CDATA[Imported Slate Culture Stone from Mainland China Requires Import Permits ]]></title>
	<description><![CDATA[Kaohsiung Customs announced that the importers frequently misclassify "Slate Culture Stone", incorrectly declaring the CCC code as 6803.00.00.00-7 (Worked slate and articles of slate or of agglomerated slate), which has no import regulation and carries a 7.5% tariff under column 1 Tariff Rate. However, the review determined that Slate Culture Stone is manufactured by cutting natural slate into smaller pieces, and bonding them with adhesive to create the final size needed. Due to this level of processing, the product shall be classified under the CCC code  6802.99.90.00-1 (Articles of other stone, n.e.s.), subject to import regulation MP1. Furthermore, as the product is not on the Ministry of Economic  Affairs' list of conditionally permitted items for Mainland China imports, its importation requires a special import approval issued by International Trade Administration. The applicable Column 1 customs duty rate is 10% for this classification.    The Customs further stated that "Slate Culture Stone" is an artificially processed stone material, typically presented in a flat,  horizontal shape, and is commonly used as the architectural wall cladding. Its level of processing falls within the scope of Heading 68.02 "mosaic cubes and the like, of natural stone (including slate), whether or not on a backing", and is therefore a good of Heading 68.02. Pursuant to General rules for the interpretation of the customs import tariff 1, 6, and General Rules of the Customs Import Tariff 1, this product is required to be classified under CCC code 6802.99.90.00-1 (Articles of other stone, n.e.s.).    The Customs urged that when importing such goods, operators should accurately declare the CCC code and secure the required import permit to expedite customs clearance and minimize disputes. Importers with questions are encouraged to apply for an Advance Tariff Classification Ruling prior to importation in accordance with the Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods. In the event of tax disputes, importers may also seek assistance from taxpayer ombudsmen for communication and coordination to help resolve the issue.    Division: Kaohsiung Airport Branch Contact: Officer Su Tel:082-337028]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e3d6383d96e54082ac8347b5cdaf3e43]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 16 Oct 2025 02:56:21 GMT</pubDate>

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	<title><![CDATA[Preliminary Total Net Tax Revenue for September 2025]]></title>
	<description><![CDATA[For the month of September 2025, total net tax revenue was NT$ 415.2 billion, which is NT$ 8.2 billion （-1.9%） less than the same month last year, while cumulative January to date was NT$ 2,871.0 billion, NT$ 74.3 billion （-2.5%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 93.5%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=59c0dbf3f0724c909c3a224d6b6992e5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 14 Oct 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[The NPA announces that Leasing of National Houses and Lands for Subleasing in the Fourth Quarter of 2025 is now open for tender. Rental Housing Subleasing Businesses (RHSB) are welcome to actively bid; please ensure all bidding documents are complete]]></title>
	<description><![CDATA[        To revitalize idle national real estate, and expand the supply of rental housing market, the National Property Administration (NPA) is actively promoting lease by tender for national non-public real estate, and facilitating leasing arrangements that comply with the “Rental Housing Market Development and Regulation Act.” This initiative includes working with rental housing leasing management companies (hereinafter referred to as “leasing companies”) to sublease the properties to lessees for residential use (hereinafter referred to as “national real estate leasing business”). As of September 2025, 346 units had been announced for tender, with 206 units successfully leased, representing a bid-up ratio of nearly 60%, demonstrating strong performance. On October 9, 2025, the NPA announced 30 units, across six tenders, for the fourth quarter of 2025 – with 11 units located in Taipei City, 3 in Hsinchu City, 3 in Hsinchu County, 3 in Taichung City, 5 in Tainan City, and 5 in Chiayi City – with the bid opening scheduled for November 27 of the same year.         The NPA stated that the Q4 tenders feature properties located in prime areas: the 11 units in Taipei City’s Shilin District are near MRT Shilin Station, Shilin Sports Center, and the National Palace Museum, offering excellent accessibility and convenience. The three units in Taichung City are located near the Taichung MRT Green Line and local markets, with well-developed public facilities and good housing conditions. The five units in Tainan City are near Tainan Railway Station and Tainan University of Technology, surrounded by local shops and convenient living amenities. The five units in Chiayi City are all close to Chiayi Railway Station, offering convenient access to transportation. For the first time, the NPA also released properties in Hsinchu City and Hsinchu County: the three units in Hsinchu City are in the city center near the City God Temple Night Market, while the three in Hsinchu County are close to the Hukou Interchange and the Jianshi Township Office.         The NPA further stated that detailed tender information has been published on the websites of its Northern, Central, and Southern Regional Branches. Rental housing service providers are encouraged to submit bids within the deadline, and are kindly reminded to review the bidding instructions carefully and ensure all required documents are complete – particularly the certificate of membership (copy) issued by the local housing and land association where the property is located, and the representative’s identification document (copy) – to avoid invalid bids. Press Release Contact: Chang Yi-Jong, Section Chief Contact number: +886-27718121 ext. 1241]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0d97c01e671d465fb76ea76b83f6a7f1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 12 Oct 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Summary of Exports and Imports for September 2025]]></title>
	<description><![CDATA[For Sep. 2025, total exports expanded by 33.8% year on year to US$54.25 billion; total imports rose by 25.1% from a year earlier to US$41.86 billion. The trade balance of this month was favorable, amounting to US$12.40 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=21f481121aef42e5ae09aee4be48e503]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 09 Oct 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[The 126th National Financial Stabilization Fund (‘the Fund’)  Management Committee resolved today to continue executing its mission to stabilize the market.]]></title>
	<description><![CDATA[The Fund held its 126th Regular Committee Meeting today, thoroughly discussing recent domestic and international political and economic situations. Given the pending Taiwan-U.S. reciprocal tariff negotiations and Section 232 investigation results that require careful management of subsequent impacts, along with ongoing international uncertainties including loose monetary conditions driving up financial asset prices, global debt expansion, rising inflation, and escalating geopolitical conflicts, the Fund will continue its market stabilization mission and prudently deploy limited resources to maintain investor confidence and capital market stability. Contact Person: Director Lee, Xìng-Fen Contact Tel. (02)2322-8057]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e00ce084a6754e8ab596ed741fbf4b1c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 09 Oct 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[The MOFTI will host the 2025 Seminar for International Taxation on October 20-21]]></title>
	<description><![CDATA[To cultivate international tax talents and enhance tax officials’  understanding of the latest international taxation developments and reforms, the Training Institute, Ministry of Finance (MOFTI) will hold the “Seminar for International Taxation — Unpacking the Global Minimum Tax Regime (Pillar Two)” on October 20–21, 2025. The MOFTI invited Mr. Paulson Tseng, Partner and Chief Human Resources Officer of PwC Taiwan, to lead a team giving lectures in English on the topic of the Global Minimum Tax Regime. The course will guide participants to gain a deeper understanding of the implementation measures of the Global Anti-Base Erosion (GloBE) rules under Pillar Two. It also features case studies and group discussions to help participants fully comprehend the calculation methods and scope of the Global Minimum Tax regime. Through exchanges of theory and practical experience, the course aims to maximize learning effectiveness.  The MOFTI stated that this year's registered participants include 52 tax officials from the Department of Planning, the Department of International Fiscal Affairs, the Taxation Administration, the Department of Legal Affairs, and the national taxation bureaus. With lecturers sharing their professional knowledge and experience, supplemented by practical cases, the course is expected to help participants better grasp the developments of the Global Minimum Tax Regime and further safeguard Taiwan’s taxing rights.  (Huang Sheng Fang, 886-2-86632399 ext. 220)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d572cd7b7a814e3583dcd5593ea15a7a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 08 Oct 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Customs Brokers Urged to Enforce Personal Data Protection]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that in order to strengthen customs brokers’ protection towards personal data to avoid theft or leakage, customs brokers should comply with regulations about personal data protection formulated and promulgated by Ministry of Finance (MOF) to enforce personal data protection and management. KLC stated that customs brokers should comply with the regulations to organize the personal data they possess, complete the maintenance plan for the safety of personal data files, and keep it at their premises for future reference to strengthen personal data protection. If safety incidents such as theft, alteration, damage, destruction, or leakage happen, customs brokers must report to Customs Administration (CA), MOF via e-mail: PDPA@customs.gov.tw (exclusive for customs brokers personal data leakage report) in 72 hours since the incident took place, with a personal data infringement incident report attached. Customs brokers are welcome to visit CA’s website where introduction to the regulations, example for maintenance plan for the safety of personal data files, and personal data protection self-check form can be found and downloaded. KLC reminded that according to Article 48 of Personal Data Protection Act, customs brokers that fail to establish a maintenance plan for the safety of personal data files may be subject to a fine ranging from NT$20,000 to NT$2,000,000. They will also be required to make corrections within a specific period of time, and failure to do so may result in a fine ranging from NT$150,000 to NT$15,000,000 per violation. Serious violation to the regulations could result in a maximum fine of NT$15,000,000. During inspections of customs brokers, KLC also reviews their compliance with the regulations. Customs brokers are urged to pay close attention to the relative requirements. For more information, please contact Export Division, KLC at (02)24202951 ext. 5302 or 5412.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f10ab4bb8fc8464b9e56c60318846a6d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 07 Oct 2025 06:33:48 GMT</pubDate>

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	<title><![CDATA[The National Treasury Administration, Ministry of Finance (NTA) actively conducts sanitary inspections of alcoholic products and strengthens the crackdown on illegal alcohol to ensure safe consumption.]]></title>
	<description><![CDATA[The NTA stated that, in order to ensure the safety of alcohol products, it actively strengthens border and source control measures, as well as market inspections, to protect consumer rights and interests. To prevent alcoholic beverages that fail to meet sanitary standards from entering the domestic market, the NTA closely monitors domestic and international food safety information and reviews control mechanisms based on historical testing results. The NTA explained that recently, some imported alcoholic beverages were found to contain excessive levels of methanol. In response, the NTA ordered importers to either return or destroy the non-compliant products. Furthermore, the NTA imposed enhanced control measures by requiring subsequent imports of at least three batches from those importers, as well as imports of the same products by other importers without valid sanitary certificates, to undergo batch-by-batch testing to strengthen risk management. To reinforce source management of domestically produced alcoholic beverages, the NTA requires local governments to collect samples for testing before domestic products are released on the market. In addition, local authorities must conduct at least one on-site inspection each year at alcohol manufacturing facilities to ensure the safety of alcoholic beverages sold in the market. To prevent the circulation of illegal alcoholic products in the marketplace, the NTA has actively guided local governments to intensify enforcement actions and inspections. Every year, the NTA also conducts two rounds of follow-up testing on products that were sampled and tested by local governments in the previous year. In the first half of this year （2025）, follow-up testing was conducted on beer and grape wine, and all samples met national sanitary standards. In the second half of the year, follow-up testing is being carried out on whisky, rice spirits, and cooking rice wine, and the samples are currently under examination. The NTA urges alcohol importers to ensure that their products comply with Taiwan’s sanitary standards before importation. Domestic alcohol manufacturers are reminded to strictly follow good hygienic practices and related regulations to maintain effective self-management. Alcohol retailers are also advised to carefully select reliable sources of supply. Through these joint efforts, all parties can help maintain order in Taiwan’s alcoholic beverage market and safeguard consumer safety and rights. Contact Information: Section Chief Cheng and Yang, Tobacco and Alcohol Management Division Tel:（02）23228000 ext. 7455, （049）2332294]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3d85bc1f198840f699945ef59f689b15]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 02 Oct 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[Foreign Taxpayers Shall File House and Land Transactions Income Tax Returns by Statutory Deadlines, Regardless of Taxable Income or Loss]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance states that any individual, whether a Taiwanese or foreign national, who has income or loss derived from transactions of house and land (hereinafter referred to as “property”) acquired on or after January 1, 2016 shall file an individual house and land transactions income tax return in accordance with the Income Tax Act within 30 days from the following day of the day on which the house and land ownership transfer registration is completed. The Bureau explains that the house and land transactions income tax operates under a self-assessment system. Foreign taxpayers engaged in property transactions under Article 4-4 of the Income Tax Act shall file tax returns within the aforementioned deadline, regardless of tax liability. They must submit photocopies of contracts and any relevant documents to the National Taxation Bureau having jurisdiction over the address listed on their Alien Resident Certificate at the time of filing. Those who fail to file tax returns within the statutory deadline shall be subject to penalties under Article 108-2 of the Income Tax Act. The Bureau provides the following example: Foreign non-resident Person A acquired a property for a total cost of NT$20 million in February 2020 and sold the property for NT$24 million in March 2024, with the transfer registration completed on May 3, 2024. However, Person A did not file the house and land transaction income tax return within the required 30-day period from the following day of  transfer registration, missing the June 2 deadline of that year. After the Bureau’s determination of a tax deficiency, the additional tax due NT$1.12 million has been assessed, (transaction price NT$24 million - deductible costs and transfer expenses NT$20.3 million - total land value increment NT$0.5 million) × tax rate 35%. Moreover, Person A was subjected to a fine of NT$560,000 for this failure to comply with regulations. The Bureau would like to remind foreign nationals who transfer properties subject to house and land transactions income tax to file returns within 30 days from the following day of: the completion of property ownership transfer registration; the house utilization right transaction date; or the presale house transaction date, regardless of whether there is any tax payable. In cases where a tax return has not been filed, it is advisable to file a supplementary return promptly before being identified by the tax authority. If there is a tax obligation, please include the appropriate interest and make a voluntary supplementary payment to avoid incurring any penalties. (Contact Person: Ms. Yang, Head of the Foreign Taxpayer Service Section, Individual Income, Estate, and Gift Tax Division; Tel: 2311-3711 ext. 1650)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1a0274c8b809433a9fc1b48252439ad3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 01 Oct 2025 09:30:00 GMT</pubDate>

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	<title><![CDATA[The NPA’s Implementation Results of the “Salute to the Sea – Coastal Cleanliness and Maintenance Program” Rated as “Outstanding” from the Executive Yuan for 2024]]></title>
	<description><![CDATA[        In line with the Executive Yuan-approved “Salute to the Sea – Coastal Cleanliness and Maintenance Program” (hereinafter, “the Program”) implemented by the Ministry of Environment, the National Property Administration (NPA) is responsible for cleaning national non-public land and unregistered land outside the management zones designated by the competent authorities of various purposes (national parks, designated scenic areas, industrial zones, ports, seawalls, etc.). The coastline under the NPA’s responsibility extends approximately 699.5 kilometers. The NPA’s implementation performance for 2024 was rated as an “Outstanding” agency by the Executive Yuan (and the NPA has been rated Outstanding every year since the Program was launched in 2020 through 2023).         The NPA stated that it implements the Program through five major strategies: “fixed-point patrol and cleaning,” “key mobile cleaning,” “coordinated cleaning with relevant agencies,” “active matching of adoption willingness,” and “enhanced source-management education.” In 2024, coastal patrol and cleaning covered a cumulative distance of 41,542 kilometers, with a total of 5,686 metric tons of waste cleaned, 70,715 participants mobilized, and 17,193 cleaning operations conducted. The NPA also proactively promoted correct waste removal, recycling, and reuse to 4,950 lessees of coastal aquaculture national non-public land, reducing waste at the source to prevent it from entering rivers and oceans.         The NPA further stated that its regional branches and offices have worked together with various agencies and public-private partners to maintain coastal cleanliness. In 2025, the NPA continued to take part in a total of seven coastal cleanup events organized by government agencies and civil groups in Yilan County, Miaoli County, Chiayi County, Tainan City, and Penghu County. Driven by the Program and the collective efforts of the public in coastal cleanups, the total weight and total volume of coastal waste on both Taiwan’s main island and offshore islands have gradually declined year after year. The NPA will continue implementing the Program to maintain and preserve the beauty of the coastline, joining the public in paying tribute to the sea, and leaving behind a beautiful chapter for the blue ocean. Press Release Contact: You Shu-Man, Section Chief Contact number: +886-27718121 ext. 1211]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=dfa1e7978e5143cd88110b74aebaf791]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 25 Sep 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for July to August, 2025]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for July to August, 2025, live on a special program at 2 pm on September 25th, 2025. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 3,150,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 53960536; that for the grand prize of NT$2 million is 51509866; those for the first prize of NT$200,000 are 43074088, 22870220, and 38253117; those for the second prize of NT$40,000 are 3074088, 2870220, and 8253117 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 074088, 870220, and 253117 (the last six digits); those for the fourth prize of NT$4,000 are 74088, 70220, and 53117 (the last five digits); those for the fifth prize of NT$1,000 are 4088, 0220, and 3117 (the last four digits); those for the sixth prize of NT$200 are 088, 220, and 117 (the last three digits); and those for one-million-dollar prize of cloud invoice award are QN01286037, QC30291306, QV46103495, RA62909761, QA80194896, QG44994881, RE45816776, QV08139301, QJ30137127, RK44102682, RA78453246, RA60556588, QQ74253317, QW92317405, RF91504285, RG11518997, QE86974073, RJ26368757, RE15356836, QH98451427, QQ69062120, RA84611034, QR21314538, QT39808665, QE88424116, QU97740584, QF80602194, RC11803706, QK09288532,   QG68195882.  The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for July to August, 2025 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from October 6th, 2025 to January 5th, 2026. Press Release Contact: Miss LIN, Section Chief Phone: (02)2322-8203]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ba7e0b0b216e42acb9edb7735acee0f6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 25 Sep 2025 10:00:00 GMT</pubDate>

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	<title><![CDATA[Biotech and Pharmaceutical Companies Should Be Mindful of the Application Deadline for Profit-Seeking Enterprise Shareholder Investment Tax Credit]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance states that, in accordance with Paragraph 1, Article 7 of the Act for the Development of Biotech and Pharmaceutical Industry, to encourage the establishment or expansion of biotech and pharmaceutical companies, a profit-seeking enterprise that (i) originally subscribes for or underwrites shares issued by a biotech and pharmaceutical company; and (ii) has been a registered shareholder of the biotech and pharmaceutical company for a period of three (3) years or more, may, for a period of five (5) years from the first year it incurs profit-seeking enterprise income tax liability, enjoy a reduction in its profit-seeking enterprise income tax payable by up to twenty percent (20%) of the total amount of price paid for the subscription of the shares in such biotech and pharmaceutical company; provided that such biotech and pharmaceutical company has not applied for exemption from profit-seeking enterprise income tax or shareholder investment credit based on the subscription price under any other laws. The total amount creditable in each year shall not exceed fifty percent (50%) of the profit-seeking enterprise income tax payable in the then-current year. The Bureau further explains that, for a biotech and pharmaceutical company to apply for the aforementioned profit-seeking enterprise shareholder investment credit, it shall, in accordance with Paragraph 1, Article 5 of the Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholder of Biotech and Pharmaceutical Companies, submit the application no later than January 31 of the year following the date on which the profit-seeking enterprise shareholder has completed the three-year holding period from the date, when the share price was actually paid. The biotech and pharmaceutical company shall submit the required documents to the local tax collection authority to apply for approval to issue the “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders.” Applications submitted after this deadline will not be accepted. The Bureau provides the following example: Company A, a biotech and pharmaceutical company, issued registered shares to raise capital for research and development. Its profit-seeking enterprise shareholder paid for the capital increase on September 1, 2022. The three-year holding period for this capital increase ends on August 31, 2025. In accordance with the above-mentioned regulations, Company A shall apply to the local tax collection authority for a “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders” before the end of January 2026. Since January 31, 2026, falls on a Saturday, the deadline is extended to February 2, 2026. If Company A submits the application on or after February 3, 2026, the application will be deemed late and will not be accepted. The Bureau urges all biotech and pharmaceutical companies to be mindful of the relevant requirements and deadlines when applying for shareholder investment tax credits on behalf of their profit-seeking enterprise shareholders, so as not to jeopardize shareholders’ entitlement to tax incentives. (Contact: Mr. Liu, Head of Profit-seeking Enterprise Income Tax Division; Tel: +886-2-2311-3711 ext. 1284)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a88d34f62b434801a4c1b449fec501be]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 25 Sep 2025 09:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[The payment period of the commercial vehicle license tax for the second half of 2025 is from October 1, 2025 to October 31, 2025]]></title>
	<description><![CDATA[The Taxation Administration has announced that the statutory payment period for the commercial vehicle license tax for the second half of 2025 is from October 1, 2025 to October 31, 2025. Taxpayers are reminded to complete payment within the given timeframe. The Taxation Administration states that the tax payment notice will be sent to taxpayers by mail by the tax collection authorities under their local governments. In order to provide multiple convenient channels to pay tax, the Ministry of Finance provides many options, such as convenience stores, financial institutions, ATM transfers, demand (savings) deposit accounts, credit cards, IC ATM cards, and electronic payment accounts. Also, taxpayers can download the "Mobile Payment Provider Tax Payment App” and scan the QR-Code on their tax notices. If taxpayers have lost or failed to receive their payment notices, they may apply for re-issuance with the local tax collection authorities in the same district as where their vehicles are registered or at the service counter of their local motor vehicles office. Taxpayers may also use the Ministry of Economic Affairs Certification Authority (MOEACA) IC card, financial certificate, or enter their “business administration number + license plate number” to log into the local tax online filing website (https://net.tax.nat.gov.tw) for inquiries and payments. The Taxation Administration would like to remind taxpayers who have made an agreement with a financial institution or postal institution to transfer tax through a designated deposit account to please reserve a sufficient amount of deposit in the account for withdrawal. The local tax collection authorities will not ask taxpayers to confirm the balance of their deposit account via phone call. Please seek verification to avoid fraud. In order to reform the tax administration and carry out simplified and convenient services, starting July 1, 2023, a new and convenient “Tax Bill Consolidation of Vehicle License Tax” mechanism was added; one separate bill for each vehicle is now incorporated into one bill for multiple but no more than five vehicles. However, taxpayers must apply for the aforementioned tax bill consolidation from the tax collection authorities where their vehicles are registered under the same municipal or county (city) government. This taxation measure is a convenient service for payment by the taxpayers but must be applied for at least two months before the vehicle license tax is to be collected. The Taxation Administration encourages taxpayers to apply online with the local tax online filing website (https://net.tax.nat.gov.tw). By applying now, taxpayers can consolidate the vehicle license tax bill for the April 2026 collection, making the process easy and convenient. Press Release Contact: Miss Hsu, Section Chief   Phone: 02 -2322-8148]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d34ac5532d774b4799455e9bd91f9da7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 25 Sep 2025 07:50:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-Special and Temporary Taxes Reaches NT$1.8 Billion in 2024, Lowest Among All Taxes but Back to Pre-Pandemic Level]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_18_SPECIAL_TAX.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=63003a4a65354584b8ba7abaee6aa8c2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 25 Sep 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14110” 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on October 14, 2025 the “A14110” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on October 17, 2025, and the maturity date will be October 17, 2035. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ffbd52af50a645b7bca068f376a7ac62]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 24 Sep 2025 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Announcement of Government Bond and Treasury Bill Issuance in the 4th Quarter of FY2025]]></title>
	<description><![CDATA[1.The details of government bond issuance in the 4th quarter are as follows: Month October November December Maturity 10-year (new) 30-year (new) 10-year (reopen) Auction Date October 14 (Tue) November 11 (Tue) December 2 (Tue) Issue Date October 17 (Fri) November 14 (Fri) December 5 (Fri) Issue Amount (NT$100 million) 300 200 300   2.The details of treasury bill issuance in the 4th quarter are as follows:  Month October November December Days The MOF will issue Treasury Bills, if necessary. The MOF will issue Treasury Bills, if necessary. 364 182 Auction Date December 16 (Tue) December 24 (Wed) Issue Date December 17 (Wed) December 26 (Fri) Issue Amount (NT$ 100 million) 350 350                         Contact Information: Ms. Lai, Chia-hua, Debt Management Division, National Treasury Administration, Ministry of Finance Tel: 886-2-2322-8352 Fax:886-2-2358-2808    ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=12953bfe3aba4d5c921239216904d7f6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Sep 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Has Been Building A Stronger Defense Line to Combat Drug Trafficking]]></title>
	<description><![CDATA[Taipei Customs stated that new psychoactive substances continue to emerge, including highly toxic synthetic opioids, such as Nitazenes, Etomidate (commonly known as zombie vape eliquid), as well as various industrial precursor chemicals that can be used to make narcotics. These new substances are often mixed with other unknown chemicals, making their composition uncertain and their effects on the human body more harmful and unpredictable. They are frequently disguised as everyday items, such as coffee packets, juices, jellies, and soft candies, making them difficult for the public to recognize. From January to July 2025, Taipei Customs reported that the total weight of seized narcotics reached 2,055 kilograms. Among these, new psychoactive substances and Category-four-drugs accounted for over 45% of this total. Taipei Customs emphasized that in accordance with "Narcotics Hazard Prevention Act", offenders involved in the manufacture, transport, sale, cultivation, transfer, or possession of narcotics may face the death penalty or life imprisonment, and may also be fined up to thirty million New Taiwan dollars. Taipei Customs urges the public not to mail, shop or carry narcotics to safeguard their health and avoid serious legal consequences. The Customs continues to enhance its drug enforcement effects by leveraging international intelligence sharing, deploying advanced drug detection technology, and strengthening inspections of passenger luggage and cargo shipment. Taipei Customs has been building a strong defense line to intercept drug trafficking at the boarder.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6086c88b21b3442abb024927517afe0f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 23 Sep 2025 01:55:56 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Estate Dispute Accidentally Exposes Overseas Deposits; Supplementary Declaration Within Filing Period Can Avoid Penalties]]></title>
	<description><![CDATA[With the internationalization of asset allocation planning, Taiwanese nationals often accumulate wealth rapidly through overseas investments. When inheritance occurs, overseas assets should be included in the total estate value for declaration purposes. The National Taxation Bureau of Kaohsiung, Ministry of Finance explains that according to Article 1, Paragraph 1 of the Estate and Gift Tax Act, when a Republic of China national who habitually resides within the territory of the Republic of China dies leaving property, estate tax shall be levied on all property, both within and outside the territory of the R.O.C. From the above provision, it is clear that if the deceased was a Republic of China national who transferred funds to overseas bank accounts during his or her lifetime, when inheritance occurs, such overseas deposits still constitute part of the deceased's estate and should be included in the estate tax declaration. The Bureau provided an example: Mr. A died on December 20, 2024. Heir B completed the estate tax declaration on March 14, 2025, declaring a total estate value of NT$18 million, which included only domestic real estate, deposits, and stocks. Subsequently, disputes arose among heirs regarding property distribution, and Heir C voluntarily provided information about Mr. A's Hong Kong bank account deposits equivalent to approximately NT$8 million. After verification by the Bureau, and since the filing deadline had not yet expired, guidance was provided to complete the supplementary declaration. The Bureau reminds taxpayers that estate tax declarations must be filed within 6 months from the date of the deceased's death, or an extension of 3 months may be requested before the deadline expires for justified reasons. After heirs file their declarations, if any omissions are discovered, supplementary declarations should be made within the statutory period. Failure to do so beyond the filing deadline, if reported or discovered by tax authorities, will result in penalties according to law. For further inquiries, please call our toll-free service hotline 0800-000-321 or visit the Bureau's website （(https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin. Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.                              Phone number:（07）7256600 ext. 7222  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fe34a580f14c49eab9a2d9cff2fd1dfd]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 22 Sep 2025 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-In the first 8 months of 2025, Taiwan's cherry imports reached record highs in both volume and value, while the average unit value fell 17% to an eight-year low.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_17_CHERRY.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9031fffb1f5e4371a6e004074ddfd51b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 18 Sep 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Unrealized Foreign Exchange Gains or Losses Are Exempt from Profit-Seeking Enterprise Income Tax]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei (NTBT), Ministry of Finance, states that, differences between book value and year-end valuation on accounts receivable or accounts payable denominated in foreign currencies are unrealized exchange gains or losses. These unrealized gains or losses shall be excluded from annual profit-seeking enterprise income tax returns. The Bureau explains that according to Paragraph 1, Article 29 and Paragraph 1, Article 98 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax, recognition of exchange gains or losses is limited to “realized” amounts only. Therefore, any year-end valuation arising from unfinished transaction, regardless of gains or losses, are considered unrealized and therefore exempt from tax-purpose recognition. NTBT provides the following example: Company A had several USD accounts receivable from export sales in Year 2023. At the end of year 2023, valuation of these accounts at spot exchange rate resulted in unrealized exchange losses of NT$5 million. Company A mistakenly reported exchange losses of NT$5 million in its Year 2023 profit-seeking enterprise income tax return. NTBT, pursuant to Paragraph 1, Article 98 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax, disapproved the deduction of exchange loss of NT$5 million and assessed a tax payment bill of NT$1 million for Company A. NTBT strongly reminds that for profit-seeking enterprise income tax purposes, unrealized exchange gains or losses are not allowed to be reported as taxable income(loss). Profit-seeking enterprises shall pay attention to relevant regulations to avoid possible incorrect reporting and related delinquent taxes. (Contact: Ms. Wu, Head of Legal Affairs Division; Tel: +886-2-2311-3711 ext. 2011)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1f0006e2c6f6410f8cb0de08436b1548]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 12 Sep 2025 09:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Analysis－Business Demography Statistics in Taiwan from Fiscal Data]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/Establishing_Business_Demography_Statistics_in_Taiwan_from_Fiscal_Data.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f7486613a3214a5d8baac2cf6995d756]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 12 Sep 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Ministry of Finance and Yilan County Government jointly convened the "2025 Local Finance Conference" to improve local financial performance by sharing excellent experiences and opinions]]></title>
	<description><![CDATA[To strengthen local financial guidance and assist local governments in broadening their revenue sources and improving financial efficiency, the Ministry of Finance （MOF） and the Yilan County Government jointly convened the "2025 Local Finance Conference" on the 11th of this month. The fiscal and accounting heads of most local governments attended in person or appointed representatives to attend. This is the first time the MOF has co-hosted the conference with a local government, combining the previously separate “Communication Meeting for Local Government Finances” hosted by the MOF and the “National Local Finance Communication Conference” hosted in rotation by local governments. The goal is to enhance the effectiveness of intergovernmental financial collaboration. During the conference, Deputy Administrative Minister Juan Ching-Hwa issued awards to top performers in the 2024 Local Government Finance Management Support Scheme. He also urged local governments to make effective use of the increased financial resources under the newly implemented Fiscal Revenue and Expenditure Allocation Act （hereinafter referred to as the "FREA Act"）, ensuring that funds are spent where most needed. He called on financial and accounting personnel to rigorously uphold fiscal discipline. The central government will also review and enhance the assessment mechanisms to ensure the long-term stability and sustainability of local finance. To promote outstanding examples of revenue generation and cost reduction, and develop new thinking in finance, this meeting facilitated experience sharing by top performers. Kinmen County Government explained its improvement of financial management by prioritization of policy implementation, strict budget control, and active review of the progress and effectiveness of offshore island infrastructure fund projects. Additionally, by selling non-public county-owned real estate, outsourcing operations to private entities, and collecting duty-free shop permit fees, the county significantly increased its revenue. Taitung County Government presented its debt management experience, highlighting effective debt control in recent years. To improve financial efficiency, the county actively implemented various measures to increase revenue and reduce expenses, such as collecting a special tax for landscape maintenance from excavation activities, auctioning off gravel resources, reviewing fee structures, attracting investment to expand the tax base, adopting centralized payment systems, and instituting large-sum payment reporting mechanisms — all contributing to successful debt management. Taipei City Government shared its experience in issuing sustainability bonds, explaining the procedures and rationale behind issuing social responsibility bonds to fund Taipei Metro construction. This showcased innovative government financing tools. All fiscal heads of local governments recognized the contribution of the aforementioned examples and presentations. During the proposal discussion and opinion exchange session, participants discussed issues such as the issuance of sustainability bonds and subsidies. In response to local governments' concerns over the distribution of financial resources under the new FREA Act, the Ministry of Finance stated that it had convened a meeting with local governments on August 15 this year to review the allocation formula for shared tax revenues. Consensus was reached on ranking scores and distribution formulas for townships, and these were applied in the calculations. As for disputes over the denominator used in the distribution formula, the MOF emphasized that the law clearly states it must include all municipalities and counties/cities, and that any changes must go through legislative amendments. Regarding offshore island counties, the MOF will continue to provide special shared tax allocations to cover shortfalls compared to the previous fiscal year, and the Directorate-General of Budget, Accounting and Statistics under the Executive Yuan will provide additional subsidies based on actual needs. As for a potential second round of amendments to the FREA Act, the MOF emphasized that since the Act involves redistribution of financial resources among different levels of government, it requires thorough discussion and careful planning. The goal is to address issues caused by the significant reduction of central government resources without a concurrent review of the division of responsibilities between central and local governments, as well as to resolve the widening urban-rural gap and other formula-related disputes. A comprehensive review of both vertical and horizontal distribution mechanisms is necessary. The MOF will follow the Executive Yuan’s guidance and continue to consult with local governments based on existing consensus, striving to establish a sustainable and long-term allocation mechanism. News release contact: Section Chief Lo, Jui-hung Tel.: （02） 2322-8401  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4833e98dcfe845ff8c306f85b4e353f4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 11 Sep 2025 09:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for August 2025]]></title>
	<description><![CDATA[For the month of August 2025, total net tax revenue was NT$ 153.7 billion, which is NT$ 17.1 billion （-10.0%） less than the same month last year, while cumulative January to date was NT$ 2,455.8 billion, NT$ 66.1 billion （-2.6%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 93.0%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=669d98090266431f9d8832fd0ff14985]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 11 Sep 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for August 2025]]></title>
	<description><![CDATA[For Aug. 2025, total exports expanded by 34.1% year on year to US$58.49 billion; total imports rose by 29.7% from a year earlier to US$41.66 billion. The trade balance of this month was favorable, amounting to US$16.83 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2b921341f5634b22a717b3739e408e72]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 09 Sep 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taichung Customs Urges Bonded Warehouses and Logistics Centers to Strengthen Personal Data Protection ]]></title>
	<description><![CDATA[Taichung Customs, Ministry of Finance, reminds bonded warehouses and logistics centers to establish a Personal Data File Security Maintenance Plan. The plan should ensure proper protection and management of personal data, preventing theft, alteration, damage, loss, or leakage, and safeguarding both information security and operational stability. Under the Regulations for the Security Maintenance and Management of Personal Data Files in Bonded Warehouses and Logistics Centers, the plan must cover all requirements stated in Articles 3 to 22. This includes organizational structure, personnel responsibilities, data classification, access control, risk assessment, and incident reporting. Businesses should regularly review and update the plan in line with legal changes and practical needs to maintain compliance and effectiveness. Since 2023, Customs has conducted regular inspections to verify whether businesses have prepared and implemented such plans. Inspections include reviewing plan documents and checking actual operations. The goal is to help businesses enhance self-management and risk-response capabilities. Taichung Customs calls on all operators to actively follow the law, maintain proper systems, and conduct regular reviews to create a safe and trustworthy bonded and logistics environment.（Contact Information: Bonding Division , Taichung Customs. TEL: +886-4-26565101 ext. 361 Ms. Wang ）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=490bc3b57bf24dec899f147de6045213]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 09 Sep 2025 01:26:05 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The period to apply for the application of the Income Tax Agreements has been extended from 5 years to 10 years!]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that, the Ministry of Finance revised and issued Article 34 of Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income （hereinafter referred to as “Regulations Governing Application”）, which stipulates that from April 10, 2025, the period for residents of other contracting states （foreign taxpayers）to apply to Taiwan’s tax collection authorities for the application of income tax treaties has been extended from 5 years from the date of tax payment to 10 years. The Bureau further stated that according to the revised provisions, the period for foreign taxpayers to apply for the application of the agreement to our country has been relaxed to “no later than 10 years from the date of tax payment,” and the application principle of the transition period resulting from the amendment of the provision has been added. If the foreign taxpayer’s application case has exceeded more than 5 years from the date of tax payment to the date of implementation of the amended provision（i.e. April 10, 2025）, the revised provisions will not apply. For example, Company A in Taiwan pays labor fees to Company B abroad and pays withholding tax on April 15, 2020. According to the regulations before the amendment, Company B had a 5-year period to apply for a tax refund, with the last application date being April 14, 2025. Since it has not been more than 5 years by the time the amendment was implemented （April 10, 2025）, the application period could be relaxed to 10 years. The Bureau would like to especially remind taxpayers that, in accordance with Article 34 of the revised Regulations Governing Application, in addition to relaxing the application period of the income tax agreements to 10 years and the principle of application during the transition period, if there are other provisions in the special income tax agreement, the agreement should be given priority. For example, Paragraph 2, Article 26 of the tax agreement signed between Taiwan and Germany states that “applications for tax refunds must be submitted before the end of the fourth year after the calendar year in which the dividends, interest, royalties or other income items are subject to withholding tax.” Accordingly, German residents should submit applications for the application of the income tax agreement before the fourth year after the calendar year, and the 10-year provision after the amendment does not apply. If there are further questions, please visit the NTBNA website （https://www.ntbna.gov.tw） to inquire about the relevant laws or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person: Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division； Tel:（03）3396789 ext. 1340〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a3ff1b30ac0a4def8dddc19885d99db4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Sep 2025 01:20:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Threshold of annual sales amount for offshore electronic service suppliers to apply for taxation registration has been adjusted.]]></title>
	<description><![CDATA[According to the National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA）, foreign business enterprises, institutions, groups, and organizations having no fixed place of business within the territory of the R.O.C. and selling electronic services to domestic individuals（hereinafter referred to as “offshore electronic service suppliers”）shall apply for taxation registration, issue cloud invoices to the purchaser, and file and pay business tax when their annual sales amount exceeds a certain criteria. The NTBNA explained that, in line with the MOF’s adjustment of the threshold for tax registration by domestic electronic service suppliers to NT$50,000 in monthly sales （announced on December 12, 2024）, and to ensure tax fairness between domestic and foreign businesses, the specified criteria regarding annual sales amount for tax registration by the business entity prescribed in Subparagraph 4, Article 6 of the Value-Added and Non-Value-Added Business Tax Act was amended and promulgated by the MOF on April 7, 2025. The new criteria is NT$600,000（NT$50,000 × 12 months） for the previous year or the current year. However, offshore electronic service suppliers with an annual sales amount exceeding NT$480,000 before April 6, 2025, must follow the previous regulations. The NTBNA would like to remind offshore electronic service suppliers with the annual sales amount exceeding the specified criteria to link to “VAT on cross-border electronic services” at the taxation registration platform of the MOF （https://www.etax.nat.gov.tw/etwmain/cbec-tax-area/business-tax） to register for taxation by itself or a tax-filing agent. It must also issue cloud invoices to the purchaser and use the email address provided by the purchaser at the time of purchase as the carrier for storing the cloud invoice. 〔Contact person : Section Head Tsai of Sales Tax Division；Tel：（03）3396789 ext. 1240〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c4e4edb02035423a9aaff9eb00fe7c43]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 05 Sep 2025 01:10:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - In 2023, Taiwan's individual basic income tax payable reached NT$20.1 billion, increasing over 9-fold in four years; number of filers increased 1.6-fold]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_16_basic_income_tax.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=da1e30f97ddb4e7891fd0b538b6f899d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 04 Sep 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Dispositions Take Legal Effect once Served via deposit]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) stated that once a notice of disposition is served through service by deposit, it carries legal effect.  The person subject to the disposition cannot refuse to comply on the grounds of non-receipt.   KHC further clarified that under Article 74 of Administrative Procedure Act, " service by deposit" applies when a document cannot be directly delivered to the recipient and no cohabitant or employee (such as a staff member or building manager) is available to receive it on their behalf. In such cases, the postal service may deposit the document at the designated post office for service and issue two notices of service—one to be affixed to the door of where the service is supposed to be effected and the other either handed to a neighbor or placed in the mailbox or another appropriate location. Once this process is completed, the delivery is considered legally served. A notice of disposition issued by the Customs is a form of administrative action, and once legally served, it takes effect regardless of whether the recipient collects the document from the post office.  The date of deposit is deemed the date of receipt, and from the following day, the deadlines for payment and for applying for administrative review begin to run.   KHC specially reminded that if defaults on the payment of customs duty, belated surcharges, fines or penalties— either individually or combined— exceed NT$500,000 and no proper security is provided, the Customs may ask the court to conduct a provisional attachment or other protective measures against the person's property, pursuant to Article 48 of Customs Act and Article 49-1 of the Customs Anti-smuggling Act. Furthermore, if the recipient fails to apply for administrative review within 30 days from the day after service, the application will not be accepted for exceeding the statutory period for administrative remedies.   Finally, the Customs urged the public to promptly collect the deposited documents from the post office once they find a notice of service by deposit at their door or in their mail box, to protect their rights.   Division: Legal and Seizure Affairs Division Contact: Zhang Yuan Hao Tel: 07-5628257]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=638a24f4afb848b38a6bb9e051b3ccdf]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 04 Sep 2025 03:39:43 GMT</pubDate>

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<item>
	<title><![CDATA[Taipei Customs Enhances Cargo Inspections to Prevent Illegal Transshipment]]></title>
	<description><![CDATA[Taipei Customs stated that the Customs has reinforced inspection measures for both general and express cargo shipments in an effort to prevent illegal transshipment of goods falsely labeled as "Made in Taiwan" destined for the United States. The initiative aims to stop attempts to circumvent U.S. high tariffs by disguising the true origin of products that have not undergone substantial transformation in Taiwan. The Customs noted that with the United States imposing high tariffs on certain goods originating from mainland China, there is a risk that unscrupulous exporters may attempt to use Taiwan as a stopover to falsely relabel goods with a Taiwan origin to evade duties. In response, Taipei Customs has increased scrutiny of both the internal and external packaging of transshipment cargo to detect and deter such practices. Taipei Customs strongly urges exporters to comply with the aforementioned initiative and refrain from using Taiwan as a stopover to falsely declare country of origin. Exporters are reminded to make honest declarations regarding the origin of goods to facilitate smooth customs clearance and uphold Taiwan's international trade reputation.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=496337550a0b4c0ab0250eb33e578dbd]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 01 Sep 2025 06:01:26 GMT</pubDate>

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<item>
	<title><![CDATA[Companies Subject to Individual Anti-Dumping Duty Rates Must Apply to the Ministry of Finance in Cases of Name Change]]></title>
	<description><![CDATA[Taichung Customs stated that, in recent cases, importers declared anti-dumping duty rates applicable to specific manufacturers; however, the manufacturers listed were not among the companies announced by the Ministry of Finance with individual duty rates. Investigation revealed that this was due to manufacturers changing their company names without notifying the Ministry of Finance. At present, the Ministry of Finance has announced 10 categories of products subject to anti-dumping duties, including: Portland cement and clinker, printing plates, float glass, ceramic tiles, certain aluminum foil, SUS 300 series flat-rolled and cold-rolled stainless steel products, towels, certain flat-rolled steel products plated or coated with zinc or zinc-alloys, carbon steel plate, and benzoyl peroxide. In addition, beer and certain flat hot-rolled steel products originating in China are temporarily subject to anti-dumping duties for four months starting from July 3, 2025. Taichung Customs reminds importers that only products manufactured in the exporting country and directly exported by the announced individual companies are eligible for individual duty rates. If such companies change their names, they must apply to the Ministry of Finance for a name change in order to continue enjoying their applicable individual duty rates. Furthermore, anti-dumping duties apply to goods directly imported from dumping countries, goods transshipped via third countries, and goods produced in third countries but exported from dumping countries to Taiwan. For clarification on the scope, applicability, country of origin, or duty rates, importers are advised to contact the local customs office before importation, in order to ensure correct declaration and safeguard their rights. Contact Information: Clearance Division I, Taichung Customs. TEL: +886-4-26565101 ext. 225 Ms. Yeh]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=26d9fcc07883491baac9e0a88382f850]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 01 Sep 2025 02:02:39 GMT</pubDate>

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<item>
	<title><![CDATA[Taxpayers may provide a third party's property as guarantee for applying for writing off the registration of disposal prohibition]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, states that taxpayers who are prohibited from the disposal of property due to overdue taxes may offer third-party property of equivalent collateral value to the outstanding tax payable. This property will serve as a guarantee when applying to have the disposal prohibition written off. The Bureau explains that, pursuant to Subparagraph 1, Paragraph 1 of Article 24 of the Tax Collection Act, tax collection authorities may notify the land administrative agency to register a disposal prohibition on the taxpayer's real property due to overdue taxes. However, under Subparagraph 1, Paragraph 2, Article 24 of the same Act, said taxpayer may provide third-party property equivalent in value to the outstanding taxes as a guarantee to apply for removal of the disposal prohibition, the taxpayer shall submit the application, third party's “Guarantee Agreement,” and “Commitment to Guarantee,” alongside a list of collateral and certification documents, to the tax collection authorities. The Bureau offers an example: Since Party A failed to make payment on the gift tax of 2023, the Bureau legally imposed a disposal prohibition on Party A's lands. However, Party A claimed that the land had already been contracted for sale and failure to complete the transfer would result in substantial penalties. After consulting with the Bureau, Party A provided a third party's listed company stocks equivalent to the tax payable as a guarantee and completed the pledge process, when applying to have the registered disposal prohibition on the land removed. As a result, Party A successfully transferred the land, obtained the sale proceeds, settled the outstanding taxes, and reclaimed the collateral. The Bureau reminds taxpayers who have been subjected to a disposal prohibition due to the failure to pay taxes that, if they need to transfer a property or use it as collateral for a loan, they have the option to provide third-party property equivalent to the outstanding tax payable as a guarantee. This step will enable them to apply for the removal of the registration of disposal prohibition and safeguard their rights and interests. (Contact Person: Ms. Chen, Head of Collection and Information Management Division; Tel: +886-2-2311-3711 ext. 2160)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cca0afd50c73401893a123bda6fb1b0d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 29 Aug 2025 00:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[2025 International Taxation Academy Concludes Successfully Minister Attends Closing Ceremony to Encourage Participants]]></title>
	<description><![CDATA[The Training Institute of the Ministry of Finance successfully concluded the 41st International Taxation Academy 2025 after two weeks of intensive learning and exchange. The closing ceremony was held on the morning of August 29th, when Minister Chui-Yun Chuang personally presented certificates of completion and delivered remarks of encouragement. Distinguished guests included the Ambassadors of Belize and Eswatini, representatives from the embassies of Saint Vincent and the Grenadines and Saint Lucia, a representative from the Saudi Arabian Trade Office, a Minister on home assignment from the Ministry of Foreign Affairs, the Chair of the Department of Public Finance at National Taipei University, and the Deputy Director-General of the Department of International Fiscal Affairs. The ceremony was held in a warm and cordial atmosphere. In her remarks, the Minister first congratulated all participants on their successful completion of the program. She noted that the purpose of the International Taxation Academy is to enhance Taiwanese fiscal officials’ understanding of current international fiscal and tax systems and policy trends, while also strengthening bonds with officials from Taiwan’s diplomatic allies. Since its establishment in 1984, the Academy has welcomed 294 foreign officials from 65 countries and 1,481 domestic tax officials. Over the past 41 years, it has become an important platform for fostering continued cooperation and exchange with partner nations. This year’s curriculum focused on “Economic and Fiscal Challenges in the Fast-Changing World” and “Fiscal Federalism and U.S. State and Local Tax Policy.” Special appreciation was extended to Professor Edward Weite Hsieh, Professor Emeritus of Economics and Statistics at California State University, Los Angeles, and Professor Emeritus Michael Arnold Nelson, Honorary Professor at the University of Akron, Ohio, for traveling to Taiwan to share their expertise and valuable experience. Their lectures analyzed the latest U.S. political and economic developments, major categories of taxation, and differences between the tax systems of Texas and California. Group discussions further enabled participants to compare Taiwan’s tax regime with those of other countries, thereby broadening perspectives in policy evaluation and enhancing policy planning capabilities. The Minister also expressed gratitude to the Ministry of Foreign Affairs for its longstanding assistance and resource support. This year’s program brought together officials from eight partner countries: Belize, Eswatini, Kosovo, Oman, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, and Türkiye. Thanks were also extended to the Departments of Public Finance at National Chengchi University and National Taipei University for recommending five outstanding students, who joined 60 tax officials from the Ministry of Finance and its affiliated agencies in studying alongside the international participants. After two weeks of study, domestic participants reported gaining valuable knowledge, while international participants shared that they had developed a deeper and more tangible appreciation of Taiwan’s culture and daily life. The Minister emphasized that today’s closing ceremony is not an end, but rather a new beginning. She expressed her hope that all participants would translate what they have learned into concrete action in their professional work, and continue to advance friendship and cooperation in the years to come.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=48af3c2f21d9410f8c1393688d4fba20]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 28 Aug 2025 16:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Catering industry operators shall issue uniform invoices for service or cleaning fees charged to customers and declare them for business tax]]></title>
	<description><![CDATA[Catering industry operators that charge not only for meals but also additional service or cleaning fees shall include these fees in the list of sales, issue a uniform invoice, and pay the business tax. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that, as prescribed in Articles 1 and 14 of the Value-Added and Non-Value-Added Business Tax Act, those who sell goods or services within the territories of the Republic of China shall be levied with business income tax based on the sales amount. Article 16 of the same Act also points out that the said sales amount means the total consideration received from the sale of goods or services, including any charges collected by a business entity besides the sales amount of the goods or services sold. The Bureau provides the following example: Seafood Restaurant A is a business entity required to use uniform invoices as judged by the taxation authority. A-Ming brought a bottle of whisky with him as he dined with friends at Seafood Restaurant A, and was notified that an additional cleaning fee of NTD 500 would be charged for bringing outside food. On that day, A-Ming and friends spent NTD 10,000 on food at the restaurant, with an additional service fee of NTD 1,000 （10%） charged. Therefore, Seafood Restaurant A should recognize the cleaning fee of NTD 500 and the service fee of NTD 1,000 as part of the sales price, issue a uniform invoice for NTD 11,500, and provide it to A-Ming. The Bureau would like to remind catering industry operators that, if they charge service or cleaning fees to customers and fail to issue a uniform invoice, they may voluntarily file a supplementary tax declaration with the tax authorities and make a supplementary payment to cover the tax amount they failed to declare to the local National Taxation Bureau, tax collection office, or service office. This should be done before the case is reported by an informant or investigated by an investigator appointed by the tax authorities or the Ministry of Finance, as prescribed in Article 48-1 of the Tax Collection Act, in order to avoid penalties (including any incurred interest) and punishment. For further information, please dial the free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.”    Provided by： Sales Tax Section Contact person：Ms.  Chen            Telephone：（ 07）7256600  Ext. 7360 Written by：Mr. Huang                    Telephone：（07）7256600  Ext. 7351]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=22e41145af2549748fd5078bb7c92222]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 26 Aug 2025 00:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[How Should Cross-border Salaries Be Taxed for Taiwanese Citizens Employed by Foreign Companies for Remote Work in Taiwan?]]></title>
	<description><![CDATA[There are no borders in the workplace, and modern technology is transforming how labor services are provided. An increasing number of Taiwanese professionals are employed by overseas companies, choosing to reside domestically while providing services, communicating with overseas teams through video conferencing or email to complete various projects or daily work. Labor compensation obtained from overseas employment for services provided within the ROC territory constitutes ROC－sourced salary income and is legally required to be reported on individual income tax returns. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that according to Paragraph 3, Article 8 of the Income Tax Act, compensation for labor services provided by domestic residents within ROC territory constitutes ROC-sourced income, regardless of whether the employer’s location or the salary remittance account is located within or outside of the Republic of China. The Bureau provides the following example： A Taiwanese software engineer was employed by a Silicon Valley startup in the US in 2024 to handle remote development projects. The engineer completed all work in Taiwan through video conferences and email, with salary remitted monthly by the US company to his US bank account. Although the salary was not remitted to a domestic account, since the labor services were provided in Taiwan, his salary income constitutes ROC－sourced income and should be included in his 2024 individual income tax return. The Bureau emphasizes that compensation obtained from overseas employers for labor services provided within the ROC is not within the scope of income data provided by tax authorities for taxpayer inquiry. If taxpayers have under-reported or omitted such income for themselves, their jointly－filing spouses, or dependent relatives, they can avoid penalties under Article 48-1 of the Tax Collection Act by voluntarily completing supplementary filing and tax payment with interest to their local tax bureau before being reported or investigated. For filing-related questions, please call our toll－free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”， Provided by： First Individual Income Tax Section Contact person： Section Chief, Ms. Lin. 　Phone number：（07）7256600 ext. 7270 Contributor： Ms. Lee. 　　　　　　　　　 Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=600ab78972df47f6b498d110d3049d4e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 26 Aug 2025 00:00:00 GMT</pubDate>

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	<title><![CDATA[Fully Understand Import Regulations for Exhibition Articles before Importation]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that for exhibition articles’ smooth Customs clearance, importers should fully understand relative import regulations so that the exhibition will not be infringed. Recently, there have been electric auxiliary cycles imported for exhibition; with incorrect declaration of CCC code and the neglect of the fact that the imports are controlled goods from Mainland China, Customs clearance was delayed. KLC explained that according to Article 52 of Customs Act and Operational Directions Governing the Clearance Procedures of Imported Exhibition Articles, the imported exhibition articles can undergo fast Customs clearance after the importer deposits a guarantee equivalent to the applicable duties or after a financial institution issues a guarantee and the goods are examined and released. However, there are two premises to be met. First, importers must fill out the Application for Import Exhibition Goods and present documents such as an exhibition participation certificate for the Customs at the port of entry to grant the approval. Second, the importation should still comply with relative import regulations. KLC further explained that the correct CCC code of the aforementioned electric auxiliary cycles is 8711.60.20.00-7, “cycles with electric motor for propulsion,” with the import regulation code MW0, meaning importation of Mainland China products is prohibited. The importer mistakenly declared the goods as general cycles. The incorrect tariff number and the violation of the import regulation code MW0 delayed the exhibition set-up. It was only after the importer applied to the competent authority for a special approval that the goods were released. KLC called for importers to make more preparations prior to exhibition articles’ importation by adopting the advance tariff classification ruling application to ensure the exhibition goes as planned. The application helps ensure the correct tariff number and whether the goods are controlled goods, and tells the importer if an import permit is needed. For more information, please contact Wudu Branch, KLC at (02)8648-6220 ext.2711.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c4ed4794eed94582a1ad983ab9f21f77]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 25 Aug 2025 07:33:29 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin - A total of 100 thousand full electric automobiles are exempt from commodity tax, about NT$20 billion refunded since 2020.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_15_full_electric_car.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=98887784affb4091bd1790b3b2b1b58d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 21 Aug 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[The management of national land aligns with green energy policies and ensures the protection of lessee rights. There is no deliberate obstruction of solar energy developers’ applications.]]></title>
	<description><![CDATA[        In response to media reports yesterday on August 20 alleging that a new directive from the National Property Administration (NPA) blocks green energy projects, the NPA clarified that, based on the conclusions of related Executive Yuan meetings in 2023, and instructions from the Ministry of Agriculture in 2024, the promotion of green energy policy must also safeguard lessees’ rights. Accordingly, on November 1, 2024, the NPA established procedures for seeking the opinions of both lessees and the Energy Administration (EA), Ministry of Economic Affairs, regarding applications to develop solar PV projects. When applications involve leased national land, NPA regional branches notify lessees by registered mail, with acknowledgement of receipt, to ask whether they support the solar PV project. Relevant information is then submitted to the EA for evaluation of whether the land is suitable for PV installation. If the EA deems the land suitable, and the lessee supports the installation on national land, the application proceeds in accordance with regulations.         To simplify administrative processes, on June 26, 2025, the NPA eased the above procedures. For cases where applicants have already obtained a “Letter of Consent from lessees of Leased National Agricultural or Aquaculture Land Permitting the Installation of Ground-mounted Green Energy Facilities,” the NPA agreed that such leased land does not require further lessee opinion surveys. Furthermore, if a lessee initially opposed or failed to respond within the deadline, but later changes to support PV installation, the lessee may directly contact the applicant, who may then apply to the NPA’s regional branch offices for issuance of a “Letter of Intent for National Non-public Use Land to Apply for Development” (hereinafter the Letter of Intent). For pending applications, once the applicant submits supporting documentation from the lessee, the NPA branch offices may continue processing based on the progress of the original application.         The NPA further explained that the so-called “Letter of Intent” (formerly known as the Letter of Consent) is a document required under the Directions for Provision of National Non-public Use Land to Apply for Development, which applicants must obtain from the NPA when applying to establish ground-mounted solar PV facilities on national land. This document serves only as supporting evidence for the applicant to submit to the responsible industry authority for project application, preparation, or installation; it does not constitute substantive consent for land use. To avoid misunderstanding of the Letter of Intent’s nature, the Ministry of Finance in 2023 changed the document’s name from “Letter of Consent for National Non-public Use Land to Apply for Development” to “Letter of Intent.” In addition, to prevent applicants from occupying national land after obtaining a Letter of Intent, applicants must first pay a security deposit (calculated based on the current assessed value of the land). The deposit will be refunded without interest after the expiration or cancellation of the Letter of Intent, provided the NPA confirms that the applicant has not occupied the land during the validity period. Press Release Contact: Liao Hsing-Yu, Section Chief Contact number: +886-27718121 ext. 1251]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7ede6ad6faa442c6b08d3d65459a1e28]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 20 Aug 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “A14109” 20-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on September 5, 2025 the “A14109” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 20-year bonds totaling 20 billion New Taiwan dollars （same currency applies hereinafter） will be issued on September 10, 2025, and the maturity date will be September 10, 2045. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=59cab711309848819af39bd42077ee6b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 20 Aug 2025 09:10:55 GMT</pubDate>

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	<title><![CDATA[2025 International Taxation Academy Opens Today, Tax Officials from Eight Partner Countries Gather in Taiwan]]></title>
	<description><![CDATA[The Training Institute, Ministry of Finance (MOFTI) held the opening ceremony of the 2025 International Taxation Academy (ITA) today (18th), officially launching a two-week training program. Since its establishment in 1984, the ITA has entered its 41st session this year. This year, the MOFTI invited two professors from the United States to deliver lectures in Taiwan. In the first week, Professor Edward Weite Hsieh, Honorary Professor of Economics and Statistics at California State University, Los Angeles, will speak on “Economic and Fiscal Challenges in the Fast-Changing World.” In the second week, Professor Mike Nelson, Honorary Professor at the University of Akron, will deliver a lecture on “Fiscal Federalism and U.S. State and Local Tax Policy.” The program will also include case studies and group discussions to help participants integrate theory with practice. Participants in this year’s ITA include fiscal and tax officials from eight partner countries: Belize, Eswatini, Kosovo, Oman, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, and Türkiye. Domestically, 61 participants are joining from the Ministry of Finance’s Department of International Fiscal Affairs, Department of Planning, Taxation Administration, Customs Administration, the five Regional National Taxation Bureaus, as well as municipal and county tax agencies from Taipei, New Taipei, Taoyuan, Taichung, Tainan, Kaohsiung, Changhua, Hsinchu, and Pingtung. In addition, for the second consecutive year, students from the Departments of Public Finance at National Chengchi University and National Taipei University have been invited to participate, with the aim of cultivating future talents in international taxation. With the rapid development of the global economy and the increasing frequency of cross-border investment and trade, international taxation issues have grown in both importance and complexity. By organizing the ITA, Taiwan not only enables its fiscal and tax officials to stay abreast of the latest global developments but also provides an opportunity for foreign participants to gain a deeper understanding of Taiwan’s tax system, fostering mutual understanding, information exchange, and professional cooperation. The 2025 ITA will conclude in two weeks. It is expected to serve as a vital platform connecting tax professionals from Taiwan and around the world, laying a solid foundation for future international cooperation in taxation.  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f1cbdb590e3f490ba91c43faa39d36f8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 18 Aug 2025 06:37:20 GMT</pubDate>

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	<title><![CDATA[Release of 2022 statistical book of assessed profit-seeking enterprise income tax filing data]]></title>
	<description><![CDATA[Click here for the latest 2022 statistical book of assessed profit-seeking enterprise income tax filing data and the summary(PDF).]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7335149d9969469088dbc6c5edf500d9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 15 Aug 2025 07:00:00 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin - The Netherlands is the main driving force behind the growth of bilateral trade between Taiwan and Europe, contributing 93% in the first seven months of 2025.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_14_Netherlands.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=86fcb9dbc4bb457d87ac47e9eb8e1ed7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 14 Aug 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Preliminary Total Net Tax Revenue for July 2025]]></title>
	<description><![CDATA[For the month of July 2025, total net tax revenue was NT$ 876.8 billion, which is NT$ 660.3 billion （+305.1%） more than the same month last year, while cumulative January to date was NT$ 2,302.1 billion, NT$ 49.0 billion （-2.1%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 93.8%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=51f2bf0e7acf4220a36c8839737a2af0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 12 Aug 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Individuals selling goods or services through social media must remember to apply for tax registration!]]></title>
	<description><![CDATA[With the rapid development of digital technology, people often purchase goods from overseas e-commerce platforms, import them under their own name, and then sell them on social media （e.g., Facebook, Instagram, YouTube） or web platforms. Those whose sales have reached the minimum taxable threshold （i.e., when the sales of goods reach NTD 80,000 or the sales of services reach NTD 40,000） must remember to apply for tax registration with the National Taxation Bureau to avoid being caught and facing back taxes and penalties. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that individuals who sell goods or services online for profit and whose monthly sales have not reached the business income taxable threshold may be exempt from applying for tax registration with the National Taxation Bureau. However, if their monthly sales exceed the taxable threshold, they must apply for tax registration with the National Taxation Bureau. To ensure the accuracy and integrity of taxation data, individuals applying for tax registration must provide the following: the domain name and IP address, applications to the internet service provider or other intermediaries that offer virtual hosting for the membership to sell goods or services, including the member account, and other essential information. Those individuals must also proactively disclose the “name of the business entity” and the “enterprise uniform serial number” in a prominent location on the sales website or webpage. The Bureau provides the following example: Party A began purchasing clothes, shoes, and other household goods from an overseas e-commerce platform starting in 2020. Party A imported the goods under his （her） own name, sold them directly on Instagram, delivered the goods to buyers （i.e., those who left a “+1” in the messages）, and received payments through the convenience store payment system. After investigation, the Bureau found that Party A failed to apply for tax registration between 2020 and 2021 while selling the goods, and that Party A’s monthly sales had already reached NTD 250,000 （which exceeds the monthly average sales amount of NTD 200,000 for the uniform invoice standard）. Since Party A’s total sales during this period amounted to over NTD 7,080,000（tax included）, Party A was required to pay off the business tax of approximately NTD 330,000 （NTD 7,080,000 ÷ 1.05 × 5%） and was imposed with a heavy penalty of over NTD 330,000 in accordance with Article 45 and Subparagraph 1 of Paragraph 1 of Article 51 of the Value-added and Non-value-added Business Tax Act, or Article 44 of the Tax Collection Act, whichever imposes a heavier penalty. The Bureau would like to remind taxpayers that, in response to the booming online trade, the Ministry of Finance has jointly established a smart taxation application system with the Fiscal Information Agency of the Ministry of Finance and local national taxation bureaus. Using artificial intelligence （AI） technology, the system will enforce inspections on individual sellers who fail to apply for tax registration and on cases of business tax evasion. If an individual voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the person may be exempt from punishment or penalties as prescribed in Article 48-1 of the Tax Collection Act. For further clarification, please dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.” Provided by：Sales Tax Section Contact person： Ms. Huang            　   Telephone：（07）7256600  Ext. 7310 Written by： Ms.Cheng.                     　  Telephone：（07）7256600  Ext. 7312      ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=931071c8aa02428d9be8e4f3f0559360]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 12 Aug 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[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]]></title>
	<description><![CDATA[To encourage private medical care and medical institutions not designated by the National Health Insurance （NHI）program to apply for recognition as “hospitals having complete and accurate accounting books and vouchers,” the Ministry of Finance announced amendments to the “Approval Guidelines for Hospitals with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance” （hereinafter referred to as the Approval Guidelines） on May 28, 2025. These amendments aim to relax eligibility criteria, expand eligible institutions, and modify the requirements for the accounting data verification period for recognition applications. The National Taxation Bureau of Kaohsiung （ereinafter referred to as the "Bureau"） further highlights the amendments to the Approval Guidelines as follow:  1.Expand eligible institutions: Apart from hospitals and clinics, medical care institutions not designated by the NHI program now include physiotherapy clinics, occupational therapy（OT） clinics, speech-language therapy clinics, psychological therapy（counseling） clinics, audiology clinics, and midwifery clinics after the amendments. 2. Add to the application period: Applications shall be submitted to the local tax authority from the day after the statutory （or legally extended） income tax return filing period of the previous year until December 31 of the current year. 3. Relax eligibility criteria: Originally, the eligibility criteria required applicants to have filed income tax returns based on accounting books and supporting documents for three consecutive years prior to the application year, with at least one of those years having been verified by the tax authority, and with no major tax violations committed during that period. After the relaxation, only the income derived from professional practice “in the year prior to the application year” is required to be filed with accounts set up in accordance with the law, verified by the tax authority, and with no major tax violations committed. The Bureau further explained that, apart from relaxing eligibility criteria, private medical care institutes that have been recognized for maintaining complete and accurate accounting books and vouchers, have filed income tax returns based on these accounting records and actual income, and have paid taxes as required by law within three years from the application year, may be exempt from being listed as targets for audit of income derived from professional practice and are eligible for a written review. The expenses paid by citizens to such institutions for medical services, such as treatment for illness, childbirth, and receiving medical care, may, from the application year of the medical care institution, be eligible as medical and childbirth expenses for income tax filing in accordance with Item 2-3, Subparagraph 2, Paragraph 1 of Article 17 of the Income Tax Act. This not only protects citizens’ rights and interests in filing eligible medical and childbirth expenses but also enhances the reputation of medical institutions. It is a win-win situation that benefits both individuals and institutions. The Bureau further reminds that the list of hospitals （clinics） with accounting records approved by the Ministry of Finance has been published on the Ministry of Finance's eTax Portal 〔http://www.etax.nat.gov.tw/etwmain; Path: Frontpage/ Tax Information/ Hospitals （Clinics）〕 with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance). Citizens can visit the website to check whether non-NHI contracted medical institutions where they receive treatment or consultations meet the requirements for itemized deductions. If you have any questions regarding the eligibility criteria for medical care institutions’ recognition applications, feel free to call our toll-free number 0800-000-321 or visit the Bureau’s official website （https://www.ntbk.gov.tw） to use the national taxation intelligent customer service system, “Little Helper for Tax,” for inquiries. Provided by： First Individual Income Tax Section Contact person：Section Chief, Ms. Lin. 　　Phone number：（07）7256600 ext. 7270 Contributor：Ms. Lee. 　　　　　　　　　　Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3ffcd3725ba04efc99b8394f5d76e3ba]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 11 Aug 2025 01:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[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.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that, pursuant to Article 23-3 of the Statute for Industrial Innovation, if a profit-seeking enterprise uses its surplus earnings for substantial investment, and within three years from the day after the deadline for filing the undistributed earnings declaration or from the day after the application date for correction and recalculation of the undistributed earnings, the enterprise loans, leases, resells, returns, or changes the original intended use to non-self-production or non-business purposes of the buildings, software, hardware, equipment, or technology constructed or purchased using the surplus earnings, it shall be required to pay the supplementary taxes previously deducted or refunded to the tax authority. In addition, interest will accrue daily at the fixed interest rate for one-year time deposit of postal savings, calculated from the day after the filing deadline or the day after the receipt of the tax refund, to the date of payment of supplementary tax, and collected together with the tax. For example, Company A reported a deduction of NT$10 million for substantial investment in undistributed surplus earnings declaration of the year 2021. Upon investigation, it was found that Company A had used the undistributed surplus earnings to purchase machinery and equipment for its own production purposes in 2022. However, Company A changed its business scope and sold the aforementioned machinery and equipment in 2024. As this no longer met the requirement that substantial investment items must be used for self-production or business purpose, the situation was discovered and the investment was disqualified by the National Taxation Bureau of the Northern Area. As a result, Company A not only is required to pay the supplement tax previously deducted but also the accrued daily interest charges, both to be collected together. The Bureau would like to especially remind taxpayers that, pursuant to Article 23-3 of the Statute for Industrial Innovation, only substantial investment used for self-production or business operations may be deducted from the undistributed earnings. Profit-seeking enterprises that still have questions may visit the website of NTBNA（https://www.ntbna.gov.tw） to inquire about the relevant laws or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person: Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division； Tel：（03）3396789 ext. 1350〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5811a604389e4753ae14393af2674bd8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 11 Aug 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[Summary of Exports and Imports for July 2025]]></title>
	<description><![CDATA[For July 2025, total exports expanded 42.0% year on year to US$ 56.68 billion; total imports rose by 20.8% from a year earlier to US$ 42.34 billion. The trade balance of this month was favorable, amounting to US$ 14.34 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7d6bd8dc24a54306be169420ad626645]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 08 Aug 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[All Smuggled IP-infringing Goods to be Penalized, Regardless of Value]]></title>
	<description><![CDATA[Kaohsiung customs (KHC) announced that to crack down on intellectual property (IP) rights infringement and strengthen border enforcement, the Ministry of Finance has amended Article 4 of "Standards of Minor Breaches for the Application of Customs Anti-smuggling Act" (hereinafter referred to as the Standards). The amendment excludes IP infringing activities -such as smuggling imports or exports or purchasing or selling smuggled goods on consignment- from eligibility for penalty exemptions. This amendment took effect on May 29, 2025. KHC further explained that to deter IP rights infringement, Article 39-1 added to Customs Anti-smuggling Act in 2004, stipulates penalties for declared imports or exports that infringe IP rights, and does not provide for any exemption from such penalties. However, pursuant to Article 36 of the Customs Anti-smuggling Act, acts such as smuggling goods or purchasing or selling smuggled goods on consignment that infringe IP rights were previously eligible for fine exemption under Article 4 of the Standards, if the value of the goods did not exceed NT$5,000. This created a disparity of severity of penalties: IP-infringing goods that were properly declared could not be exempted, whereas smuggled goods could be exempted from fines. To address this inconsistency, the proviso to Article 4 of the Standards was amended to ensure that smuggled goods infringing IP rights are subject to fines regardless of their value. KHC reminds the public that goods found to infringe IP rights-whether declared or smuggled across the border- are subject to fines and confiscation. No mitigation or exemption of penalties applies, even in minor cases. The public is urged not to purchase or sell IP-infringing goods across borders, to avoid legal penalties.   Division: Qijin Branch Contact: Specialist Chen Tel: 07-5727137]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5355e5f46c2e4cda838596f9506de50c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 07 Aug 2025 02:19:28 GMT</pubDate>

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	<title><![CDATA[Import Regulations Governing Granite Sculptures from Mainland China]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that in one recent case, an importer declared granite sculptural wall sets under CCC code 6802.93.90.00-7, classified as “other articles of granite” with the import regulation code MP1, meaning the importation of Mainland China products is conditionally permitted. The importer thought the special code “FT999999999991” is applicable to such goods, assuming the goods are conditionally permitted items from Mainland China; however, it has been confirmed that the imported goods are not after KLC made an official inquiry to International Trade Administration, Ministry of Economic Affairs (TITA). KLC clarified that CCC code 6802.93.90.00-7 refers to “other articles of granite”, and under regulation MP1, only certain items from Mainland China are allowed. In this CCC code, permitted Mainland China imports include “sculptures, other than sculptures of flat slab.” KLC further explained that the importation of granite sculptures made in Mainland China must meet both of the following requirements: 1. “Other than flat slab”: a flat slab refers to a slab less than 15 cm thick, and the width is more than three times the thickness. 2. “Sculptures”: sculptures refer to artifacts sculpted by stonemasons or sculptors with a point chisel; the artifacts are three-dimensional, individual, and one-piece, and should be viewable from all angles. KLC reminded importers that for granite sculptures not meeting the above requirements, they must apply for special approval from TITA prior to importation so that failed withdrawal of cargoes during Customs clearance due to lack of import permission documents can be avoided. If permission is not granted, the cargoes must be re-exported according to Article 96 of Customs Act. For more information, please contact the Import Division of KLC at (02)2420-2951 ext. 2222.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b997f6636e5d49ee8b3288336c111906]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 07 Aug 2025 01:35:14 GMT</pubDate>

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	<title><![CDATA[Taiwan Customs Show Impressive Enforcement Results, Seizing Over NT$470 Million in Counterfeits in H1 2025]]></title>
	<description><![CDATA[To safeguard intellectual property rights and the well-being of the public, Taiwan Customs continues to reinforce border enforcement against IPR-infringing goods. According to Customs Administration, Ministry of Finance, a total of 195 IPR violation cases were detected at the border in the first half of 2025. Over 30,000 counterfeit items were seized, with an estimated market value exceeding NT$470 million, demonstrating the dedication and effectiveness of Taiwan Customs’ efforts on IPR enforcement.     Customs Administration noted that the top three categories of seized counterfeit goods were pharmaceuticals, mobile devices, and household items. These products are closely tied to public health, digital security, and daily life. The importation of such counterfeits not only harms the reputation of rights holders but also poses serious risks to public health and social safety. With the rapid growth of cross-border e-commerce, the majority of counterfeit goods seized were express parcels shipped from China and Hong Kong. These items are often smuggled in small quantities to evade Customs inspections. Customs Administration urges the public to be cautious about the sources of products when shopping online, so as to avoid purchasing illegal goods that infringe on intellectual property rights or violate laws and regulations. To further improve the effectiveness of IPR border enforcement, Customs Administration emphasized its commitment to enhancing the professional expertise of its officers. By leveraging risk analysis and smart inspection technologies, Customs will continue to take proactive measures to prevent counterfeit goods from entering Taiwan, fostering a fair and secure environment for international trade. Press Release Contact: Jenny Shih, Section Chief Contact number: (02) 25505500 extension 2941  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f4b1052aefd04e699fd468ee3c9b7dd3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 06 Aug 2025 16:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[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]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance stated that in accordance with Article 43-3 of the Income Tax Act, if a profit-seeking enterprise holds shares or capital of a foreign affiliated enterprise located in a low-tax country or jurisdiction (hereinafter referred to as low-tax jurisdiction) that meets the definition of a controlled foreign company (hereinafter referred to as CFC), and such CFC does not qualify for exemption provisions, the profit-seeking enterprise shall recognize CFC investment income and include it in the taxable income for the current year. The Bureau further explained that when determining whether a foreign affiliated enterprise located in a low-tax jurisdiction and held by a profit-seeking enterprise constitutes a CFC, the determination should be made in accordance with Article 2 of the Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise (hereinafter referred to as CFC Regulations). If a profit-seeking enterprise and its related parties directly or indirectly hold 50% or more of the shares or capital of a foreign affiliated enterprise in a low-tax jurisdiction (equity control) or have significant influence over such enterprise (substantial control), then the foreign affiliated enterprise in a low-tax jurisdiction constitutes a CFC. Additionally, in accordance with Article 3 of the CFC Regulations, related parties include not only affiliated enterprises as specified in Paragraph 2 of the aforementioned Article, but also related parties other than the affiliated enterprises as specified in Paragraph 4 of the aforementioned Article. The Bureau provides the following example: Taiwan Company A believed that its direct shareholding of 18% in Hong Kong Company B (in a low-tax jurisdiction) did not meet the control requirements for CFC constitution, and therefore did not disclose CFC-related information in its 2023 profit-seeking enterprise income tax return. However, the Bureau discovered that the four children of Taiwan Company A’s responsible person directly held a combined shareholding of 42% in Hong Kong Company B, making the combined direct shareholding by Taiwan Company A and its related parties amounting to 60% (=18%+42%), more than 50%. Hong Kong Company B therefore qualifies as a CFC of Taiwan Company A and the responsible person’s four children. Regarding Hong Kong Company B’s 2023 earnings, CFC investment income was assessed for Taiwan Company A, and CFC business income was assessed for the responsible person’s four children, based on their respective shareholding ratios and holding periods in Hong Kong Company B. The Bureau would like to remind profit-seeking enterprises that if it is discovered that they have failed to report or under-reported CFC investment income as required, they may voluntarily file supplementary tax declarations and pay supplementary taxes plus interest to the tax collection authority under Article 48-1 of the Tax Collection Act, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax collection authorities or the Ministry of Finance, and the taxpayer may be remitted from punishments. CFC rules for profit-seeking enterprises can be found on the Bureau’s website (https://www.ntbt.gov.tw) by clicking on “Themes/Type of Website Visitor/Enterprises/Anti-tax Avoidance Rules/CFC Rules for Enterprises.” (Contact: Mr. Chen, Head of Profit-seeking Enterprise Income Tax Division; Tel: +886-2-2311-3711 ext. 1308)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6f0653adbee04270805d627bd6751656]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 31 Jul 2025 01:30:00 GMT</pubDate>

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	<title><![CDATA[The NPA Establishes Lease-by-Tender Afforestation Mechanism to Accelerate Revitalization of National Land and Support Net-Zero Transition]]></title>
	<description><![CDATA[        In response to the government’s 2050 net-zero transition policy, and to revitalize idle national non-public use land, the National Property Administration (NPA) is actively promoting lease-by-tender afforestation. The mechanism has been established to lease national land by tender for afforestation and related operations to domestic corporations with forestry expertise, with the goal of expanding forest coverage and enhancing carbon sequestration. On March 13, 2025, the Ministry of Finance amended and promulgated the Regulations for Leasing of National Non-public Use Real Estate. Subsequently, on July 31, 2025, the NPA promulgated the Operation Directions for the Lease by Tender of National Non-public Use Land for Afforestation Purposes, which stipulates relevant rules on the minimum contract deposit, annual rent, bidding qualifications, and lease terms.         The NPA stated that it plans to consolidate idle national agricultural land of a certain scale within the same municipality or county/city (each parcel over 0.5 hectares, with no restriction on the number of parcels per tender, totaling over 20 hectares) that is not currently forested, for public tender announcement. The first batch is scheduled to be announced by NPA regional branches (including offices) at the end of 2025. Eligible bidders include domestic companies legally incorporated in the Republic of China (Taiwan) whose business registration covers “Afforestation,” and who are not registered as suspended. Bidding will be based on contract deposit, with a minimum price of NT$30,000 per hectare. The lease term will be 10 years, and tenants may apply for renewal up to three times, for a maximum term of 40 years. Annual rent will be charged at 1% of the total declared land value.         The NPA further emphasized that the lease-by-tender afforestation mechanism not only promotes the effective utilization of national land, but also aligns with Taiwan’s sustainable development goals. It enhances and strengthens the country’s resilience and ability to adapt to climate change, reduces risks associated with extreme weather events, and contributes to national land conservation. Going forward, the NPA will continue to advance the utilization and revitalization of national land, under the concept of green sustainability. Press Release Contact: Chang Yi-Rong, Section Chief Contact number: +886-27718121 ext. 1241]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=74a978a2133b483391700a3fb6af9fa7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 30 Jul 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Taxpayers Should Pay Attention to Statutory Deadlines When Filing Administrative Appeals]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance states that when taxpayers are dissatisfied with the tax assessments made by tax authority, they may apply for rechecks in accordance with Article 35 of the Tax Collection Act. After the original competent authority makes a recheck decision, if taxpayers remain dissatisfied, they may file administrative appeals with the Ministry of Finance through the original competent authority in accordance with Article 14 of the Administrative Appeal Act. However, attention should be paid to the statutory deadline for filing administrative appeals. The Bureau explains that when taxpayers apply for recheck under Article 35 of the Tax Collection Act, if the recheck application is sent through the postal service, the application date is determined based on “the postmark of the mailing date.” However, if they remain dissatisfied with the recheck decision, according to Paragraphs 1 and 3, Article 14 of the Administrative Appeal Act, they shall file administrative appeals with the Ministry of Finance through  the original competent authority within 30 days from the following day of receipt of the recheck decision. Whether the administrative appeal is filed by mail, through an agent, or delivered in person, the date is nevertheless determined by “the actual date of receipt by the receiving agency.” The Bureau provides the following example: Company A’s 2019 business income tax case was assessed additional tax of  NT$100,000. Company A was dissatisfied with the assessment and applied for recheck under Article 35 of the Tax Collection Act. After the Bureau made its recheck decision, the recheck decision letter and tax payment notice were received by Company A on March 22, 2023. Company A remained dissatisfied with the Bureau’s recheck decision and filed an administrative appeal. According to Article 14 of the Administrative Appeal Act, the appeal should have been filed with the Ministry of Finance within 30 days (by April 21, 2023) from the following day of receipt of the recheck decision. However, Company A mistakenly believed that submitting the application for administrative appeal to the postal service on April 21, 2023 would suffice. As a result, the Ministry of Finance did not receive the application for administrative appeal until April 23, 2023, which exceeded the statutory immutable period for administrative appeals. Consequently, the Ministry of Finance issued a decision not to accept the appeal. The Bureau would like to remind taxpayers that when they are dissatisfied with the tax assessments made by tax authority, and wish to pursue administrative remedies, they should pay special attention to statutory deadline requirements to avoid the adverse consequence of non-acceptance due to late filing, which would affect their rights. (Contact: Ms. Dai, Revenue Assessor of Legal Affairs Division; Tel: +886-2-2311-3711 ext. 2022)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ef1db245d2fd4e0d8dcdced0d217ff70]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 30 Jul 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[The “Bonded Smart Service Platform” provides sensitive data upload service starting May 20]]></title>
	<description><![CDATA[Customs has optimized the “Bonded Smart Service Platform” online application case data upload and review security mechanism. Starting May 20, applicants can upload sensitive data files, which improves the convenience of online applications and facilitates the paperless process. Customs Administration of the Ministry of Finance explained that in the past, businesses could only upload non－sensitive data on the “Bonded Smart Service Platform” and had to check the “Non－confidential documents declaration” statement. If businesses need to provide sensitive data, they must save it on a CD and send it to Customs for review, which is time－consuming and labor－intensive for both businesses and Customs officers. In order to improve the service quality of bonded businesses, Customs has optimized the sensitive data security management mechanism and established a sensitive data upload service. The online service provides two options: “Fill in or upload files as company sensitive data” and “Fill in or upload files that are not company sensitive data” for businesses to check when uploading data during the application process. Customs further explained that the system will control the sensitive data to be accessible only to case handling and review related personnel to ensure the protection and security of sensitive business data. Customs emphasized that the sensitive data upload service is applicable to the online application of the nine major bonded areas, giving businesses the autonomy to upload data, which not only reduces the operating costs of businesses, but also improves the efficiency of case review, creating a win-win situation. Finally, Customs would like to remind businesses that data upload must be logged in with a certificate or mailbox verification code. If there are any problems in the operation, please contact “Customs－Port－Trade （CPT） Single Window” Customer Service Center （free service hotline 0800－299－889）. Phone: （02）2550－5500 ext．2424]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6347d25265e843c7af2068b5d3bdf4eb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 29 Jul 2025 05:00:00 GMT</pubDate>

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	<title><![CDATA[MOF Issues “A14107R” (reopen) 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on August 12, 2025 the “A14107R”（reopen） Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling 25 billion New Taiwan dollars （same currency applies hereinafter） will be issued on August 15, 2025, and the maturity date will be June 13, 2035. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=699b7662e4c64198aa283f6a29fcc8c9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 28 Jul 2025 04:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Taichung Customs Welcomes Bidding for Auction]]></title>
	<description><![CDATA[Taichung Customs will hold an auction on July 17, 2025; items available for auction include electric bicycles, smart toilets, sintered stone, aluminum foil, woven fabric, and cotton-printed bedding sets. The public can view the items from July 14 to 16 (9 AM－12 PM and 1 PM－4 PM). Companies and individuals are eligible to participate in the bidding. Those interested in bidding must pay a deposit, which can be made in cash or by check. Please come to the Clearance Division II, Legal & Seizure Affairs Section on the 3rd Floor of Taichung Customs to pay the deposit and we will provide you with the bidding documents. You must return your bidding documents by registered mail before 12:30 PM on the auction day (July 17). (Address: No.2, Sec. 10, Taiwan Blvd., Wuqi Dist., Taichung City Tel: (04)26565101 ext. 301) When applying for a Taichung Harbor Temporary Entry Pass and warehouse viewing warrant, or participating in the open bidding, please bring your identification card. For further information, please visit Taichung Customs website (https://web.customs.gov.tw/taichung/). Contact Information: Clearance Division II, Taichung Customs. TEL: +886-4-26565101 ext. 300Ms. Yang]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e9110811ea4d40b794daace04da622f1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 28 Jul 2025 02:41:07 GMT</pubDate>

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	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for May to June, 2025]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for May to June, 2025, live on a special program at 2 pm on July 25th, 2025. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 3,150,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 47406327; that for the grand prize of NT$2 million is 05579058; those for the first prize of NT$200,000 are 49912232, 73145004, and 99174704; those for the second prize of NT$40,000 are 9912232, 3145004, and 9174704 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 912232, 145004, and 174704 (the last six digits); those for the fourth prize of NT$4,000 are 12232, 45004, and 74704 (the last five digits); those for the fifth prize of NT$1,000 are 2232, 5004, and 4704 (the last four digits); those for the sixth prize of NT$200 are 232, 004, and 704 (the last three digits); and those for one-million-dollar prize of cloud invoice award are NF74969745, NV06483174, NG56947455, NP64672093, NJ92208407, ND51821961, NF17524913, NY13888604, PD69466127, PK78304534, PC15836595, NG42385855, NJ48550748, NH58506107, NG80390320, NK59466290, PA15529685, NY71519122, NZ40468756, NR13716594, NZ05331537, NQ44707411, NW55035893, NW37123912, NA74257215, NW76593307, NA58746226, NR89271636, PD96520638, NY80259722. The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for May to June, 2025 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from August 6th, 2025 to November 5th, 2025. Press Release Contact: Miss LIN, Section Chief Phone: (02)2322-8203]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=716d6d85e80846f0b3bd4a527327d15b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 25 Jul 2025 10:00:00 GMT</pubDate>

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	<title><![CDATA[Economic, Trade and Tax Statistics Analysis (July 24, 2025), with an additional report on Recent Trends in Taiwan’s Machinery Exports and Market Share in Major Regions]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/近期經貿與稅收情勢_1140724.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3108d38f249d49ed93d102525e01fd75]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 24 Jul 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Statistical Analysis－External Trade Report in the First Half of 2025]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025H1英文分析.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b71e2b8d1cbb46e89fb7342985bce08a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 24 Jul 2025 03:00:00 GMT</pubDate>

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	<title><![CDATA[Statistics of 2024 CRS data reported by Financial Institutions]]></title>
	<description><![CDATA[The electronic reporting of 2024 financial account information in tax matters (CRS) was completed smoothly on June 30, 2025. The Ministry of Finance appreciates the support of financial institutions and their compliance with policies and regulations. According to the statistics provided by the Fiscal Information Agency, Ministry of Finance, there were 1,842 financial institutions reporting relevant data; and 203,336 reportable accounts held or controlled by tax residents of Australia, Japan, or the United Kingdom (U.K.) were reported. The aggregated account balance on December 31, 2024 and the total payment of dividends, interest, gross proceeds from the sale or redemption of financial assets, or other income that was made to those reportable accounts during 2024 are listed below in $NTD: Country Number of Reportable Accounts Balance of Reportable Accounts Payment to Reportable Accounts Australia 38,350 29.3 billion 19.1 billion Japan 134,317 86.1 billion 19.8 billion the U.K. 30,669 56.5 billion 7.5 billion Total 203,336 171.9 billion 46.4 billion Date of Data: 2025.7.10 The Ministry of Finance announced that the National Taxation Bureaus will conduct the annual record or on-site examination from this July or August which are tailored to their respective regional characteristics and guided by a risk-oriented basis. These risk factors include but are not limited to the records of compliance with financial or tax regulations, as well as whether or not significant fluctuations in the reported numbers, balances, or payments of reportable accounts have taken place by comparing those reports with those from last year. Financial institutions are advised to refer to “Common or systemic deficiencies in CRS compliance reviews” on the website of the Ministry of Finance (https://www.mof.gov.tw/singlehtml/1529?cntId=56899a33e9aa4b9db622b2ec188b820e) to self-review their operational processes, and to establish control mechanisms that ensure compliance with the relevant regulations. The Ministry of Finance emphasizes that the automatic exchange of financial account information will be carried out with Australia, Japan, and the U.K. in September this year. According to international practices, the exchanged CRS information cannot be used directly to assess tax liability but will be of reference for assisting the tax authorities to evaluate risks of tax evasion and to select auditing cases. The Ministry of Finance further urges taxpayers with overseas financial assets and associated incomes to file and pay tax in compliance with the relevant tax laws and regulations.   Contact person: Mr. Chi-Luan Huang, Section Chief. Contact Number: (02)2322-8183]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=374c6d5f820547d7ab6214f964bd46f3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 22 Jul 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Taipei Customs Urges Exporters to Check If AI Chips Are Strategic High-tech Goods Before Exportation]]></title>
	<description><![CDATA[Taipei Customs stated that the Customs found a case that the exporter declared exported GPU chips, classified into the list of "Exported Control List of Dual-Use Technology Items applied to Military use" (control code: 3A001.a.9), to Customs without attaching the exported permits. This case will be forwarded to International Trade Administration for review. Taipei Customs further stated that in accordance with "Export Control List for Dual Use Items and Technology Common Military List", those controlled articles are divided into 10 categories, including Nuclear materials, facilities and equipment; Special materials and related equipment; Material processing; Electronics; Computers; Telecommunications and “information security”; Sensors and lasers; Navigation and avionics; Marine; Aerospace and propulsion etc. In this aspect, no exportation is allowed unless import permits are granted by  the competent agencies according to the "Foreign Trade Act" and "Regulations Governing the Export and Import of Strategic High-tech Commodities". Exportation/importation of strategic high-tech goods shall be punishable with imprisonment for not more than five (5) years, detention, or, in lieu of or in addition to, a fine of not more than NT$3,000,000 under the circumstances of paragraph 1, article 1 of "Foreign Trade Act". Taipei Customs reminds the exporters to consult with the International Trade Administration if there is any doubts about whether the exported goods, such as artificial intelligence (AI) chips, graphics cards, servers or other components and hardware equipment could be classified into the list of the aforementioned control list.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f5a5f6982ef64ed18381365c926adbad]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 22 Jul 2025 06:20:27 GMT</pubDate>

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	<title><![CDATA[“Real-Time Deed and Land Value Increment Tax Notification Service” Launched in July — Instant Alerts for Property Transactions to Strengthen Fraud Prevention]]></title>
	<description><![CDATA[To enhance public awareness of property-related tax activities and prevent fraudulent transfers or misuse of real estate, the Ministry of Finance officially launched the Real-Time Deed and Land Value Increment Tax Notification Service on July 1, 2025. When a Deed Tax or Land Value Increment Tax filing is recorded for any property under an individual’s ownership, the system automatically detects it and immediately sends notifications via email, SMS, or LINE. This real-time alert mechanism helps property owners quickly identify suspicious activity and safeguard their assets. The Ministry stated that citizens may apply for the service online through the “Local Tax Online Filing System” (https://net.tax.nat.gov.tw), or by visiting local tax offices in person. Applicants only need to provide a mobile phone number and an email address, and may optionally register as an advanced member via the official LINE account of the Ministry of Finance’s Local Tax Online Filing System to activate notification functions and conveniently stay informed of any tax-related property transactions. The Ministry would like to remind the public that real estate fraud schemes are becoming increasingly sophisticated. Receiving instant alerts through the Real-Time Deed and Land Value Increment Tax Notification Service serves as a critical line of defense. All property owners are strongly encouraged to register and make use of this service to protect their assets. Press Contact: Mr. Chen, Section Chief Fiscal Information Agency, Ministry of Finance Tel: (02) 2746-1226]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6b9abaf358164c38ba0ab61341af1fb1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 21 Jul 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin - With the official implementation of same-sex marriage legalization, the number of Individual Income Tax filings with same-sex spouse reached 6,637 cases in 2023, an increase of 1.5 times in the past three years.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_13_Same-Sex_Filings.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3a02f792aa8d430ebc25fcde343d9d17]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 17 Jul 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Customs Successfully Concludes the 2025 “Gender－Friendly Workplace and Diverse Gender Imagery Creative Competition”]]></title>
	<description><![CDATA[In an effort to deepen the public’s understanding of gender equality and foster a gender-friendly workplace environment, Customs Administration, Ministry of Finance has continuously held the annual “Gender－Friendly Workplace and Diverse Gender Imagery Creative Competition” from 2022 to 2025. The competition has invited Customs officers, industry stakeholders（including their family members）, and people over the age of 45 to actively participate. Over the past four years, the event has received 121 submissions and garnered over 22,000 public votes, effectively increasing public attention and support for gender equality. Customs Administration stated that after the initial review, the submitted works were publicly posted on their Facebook fan page for the public to like and vote. The top three entries with the most likes received NT＄5,000, NT＄3,000, and NT＄2,000 in gift vouchers, respectively. The winning works were also turned into promotional materials by Customs Administration and four field Customs. These materials were posted in Customs inspection areas and other public spaces, as well as in collaboration with related industry partners to promote gender equality awareness.  In 2024, the best works were further integrated with popular music elements and showcased during Customs meetings and the Ministry of Finance’s Gender Equality Task Force meetings. These presentations received unanimous praise from attendees, effectively deepening and spreading gender equality awareness. Customs Administration emphasized that participants, through various creative forms, demonstrated their respect for gender, inclusiveness, and understanding of diverse gender issues. The rich content of the works contributes to promoting public recognition of a gender－friendly environment. Moving forward, Customs Administration will continue to integrate diverse creativity and public participation mechanisms to strengthen the promotion of gender equality awareness, and calls on all sectors to work together to create a gender－friendly society where everyone can freely develop and realize their full potential. Phone: （02）2550－5500 ext．1217]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=eb467d156b8c47a585b504e0f884a2d9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 16 Jul 2025 02:00:00 GMT</pubDate>

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	<title><![CDATA[16 Projects Selected for the 23rd Golden Thumb Awards -  Biotech Parks, Biomass Energy Centers, and Historic Buildings High-light Diverse Features]]></title>
	<description><![CDATA[The Ministry of Finance has announced the preliminary results of the 23rd Golden Thumb Awards for PPP investments. A total of 16 projects has been nominated — 6 under the "Government Team Award" and 10 under the "Private Sector Team Award". The selected projects embrace a diverse range of public infrastructure, including biotechnology parks, biomass energy centers, and historic buildings. The Ministry will conduct on-site inspections and final evaluations, with winners to be officially announced by the end of October and awarded publicly in November. The Ministry stated that this year’s nominated projects feature a highly diverse range of public infrastructure, including transportation, technology, environmental protection, social welfare, tourism and recreation, commerce, culture and education, and sports facilities. Private participation includes BOT, ROT, OT, BOO, and the BOT+OT hybrid. To ensure a comprehensive understanding of project implementation, operation, supervision, and contract management, evaluation committee members will conduct on-site inspections for each project. A final evaluation meeting is scheduled for September to select the award recipients. The Ministry further noted that, to encourage government agencies and private institutions involved in PPP projects, government teams receiving the high distinction award will be getting an NT$500,000 award. Private teams winning the award may apply for reductions in security deposits or royalties from the host agency. The Ministry hopes this will encourage more government-initiated PPP projects and attract successive investment from domestic companies to participate in the construction and operation of public infrastructure, thereby improving the quality of life for the public. The 23rd Golden Thumb Awards ceremony is planned to be held this November. For the latest updates, please visit the Ministry of Finance's PPP information system (https://ppp.mof.gov.tw/WWW/index.aspx) and review the Golden Thumb Awards section under the PPP honor list.   Press Release Contact: Section Chief Chuang, Ching Tel: (02)2322-8218 ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9ca8ac0b56cc470e87dedbaa10fae350]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 15 Jul 2025 03:00:00 GMT</pubDate>

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	<title><![CDATA[Profit-seeking enterprises that omit filing income from exercising right of disgorgement shall be punished.]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area, Ministry of Finance stated that, according to the International Financial Reporting Standards （IFRS）, the income obtained by a company exercising the right of disgorgement under Article 157 of Securities and Exchange Act essentially constitutes income attributable to equity claim holders and should be recognized as additional paid-in capital. However, for filing of tax returns and payment of tax, these incomes should be reported as other income in the year when the company exercises the right of disgorgement. The NTBNA explains that, in the event that any director, supervisor, managerial officer, or shareholder holding more than 10 percent of the shares of a stock issuing company sells listed stock of the company within six months after acquiring it, or repurchases listed stock of the company within six months after selling it, the company shall claim for the disgorgement of any profit realized therefrom. When the company files tax returns and payment of tax, the income from the right of disgorgement attribution year for tax reporting should be determined by the date when the company exercises the right of disgorgement. But, if the company can provide concrete evidence that necessary measures to exercise the right of disgorgement have been take but the realization of such income is still unachievable, it may temporarily defer reporting the income until receiving it. The NTBNA provides the following example: In 2021, Manager A of Company X, upon learning of positive news regarding Company X’s stock price, engaged in short-term trading of Company X’s stock, earning NT$360,000 in profit. In 2022, Company X exercised its disgorgement right under Article 157 of the Securities and Exchange Act. However, the amount was recorded in its financial accounts as additional paid-in capital, Company X failed to report this income in its 2022 corporate income tax return. As a result, the NTBNA assessed a tax deficiency of NT$72,000 and imposed penalties in accordance with Article 110 of the Income Tax Act. The NTBNA would like to specifically remind profit-seeking enterprises exercising the right of disgorgement under Article 157 of the Securities and Exchange Act that they must report the benefits obtained as income in the year the right is exercised to avoid tax deficiencies and penalties, which could affect their interests. For more information, please check the relevant laws and regulations on the NTBNA’s website （https://www.ntbna.gov.tw） or dial our toll-free service number 0800-000321. The NTBNA is pleased to provide further consultation services upon inquiry. 〔Contact person: Mr. Chang, Head, Profit-seeking Enterprise Income Tax Division；Tel：（03）3396789, ext.1320〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1bdf51e96fe4456e9ee9af538a2bf004]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 09:00:00 GMT</pubDate>

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	<title><![CDATA[The 125th National Financial Stabilization Fund (‘the Fund’)  Management Committee resolved today to continue executing its mission to stabilize the market.]]></title>
	<description><![CDATA[The Fund has executed its mission since April 9, 2025. During this period, the Taiwan Stock Exchange （TAIEX） has seen an increase of 4,155.02 points or 22.51%. This performance trails the U.S. markets （Philadelphia Semiconductor Index 59.88%, NASDAQ 34.82%, and S&P 500 25.63%） and the South Korean market （37.02%）, but surpasses the Hong Kong market （20.10%）, the Japanese market （19.94%）, the Dow Jones Industrial Average （17.87%）, and the Shanghai Stock Exchange （11.96%）. This demonstrates the Fund’s continued effectiveness in mitigating the impact of significant TAIEX declines. Considering the ongoing international political and economic uncertainties—including US tariff measures that have not yet been fully finalized, which will drive international capital flows and global supply chain restructuring, persistent geopolitical risks, and a projected downside risk for the global economic outlook—these factors all impact Taiwan's industrial planning and corporate profitability, influencing TAIEX trends and investor confidence. The Fund Management Committee resolved today to continue executing the mission to maintain investor confidence and stabilize the market. Contact Person: Director Lee, Xìng-Fen Contact Tel. (02)2322-8057]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e4990ba22b9843beae29520239dd936b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Kaohsiung Customs Urges Public Not to Mail Prohibited Food from Mainland China to Avoid Legal Penalties]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) stated recently there are cases of prohibited food products from Mainland China being mailed to Taiwan and subsequently seized. According to current regulations, food products from Mainland China, including mushrooms, peanuts, pasta, and rice, are subject to import regulation MW0 (Importation of Mainland China products is prohibited.). Among tea leaf products from Mainland China, only pu'er tea is permitted for import; green tea, black tea, and oolong tea are prohibited. Mailing restricted food products into Taiwan requires a special approval issued by the International Trade Administration, Ministry of Economic Affairs (TITA). The exemption of import permit for small-quantity imports does not apply in these cases.   The Customs further clarified that, under the "import regulation" column of Import and Export Commodity Classification of the Republic of China, the code MW0 indicates that the importation of Mainland China products is prohibited. The code MP1 denotes that the importation of Mainland China products in this category is conditionally permitted. Items without either code are considered permissible for import from Mainland China.   KHC urges the public not to purchase prohibited food products from abroad. Before mailing food items produced in Mainland China, individuals are advised to consult TITA or visit its official website (https://fbfh.trade.gov.tw/fh/ap/queryMLFormf.do) to check whether the products are allowed for import to avoid legal violations and potential penalties.   Division: Jianan Branch Contact: Du, Zhong Qing Tel:06-2222077    ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6b8f34a99a294a9596a373ee27a72fe2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 03:36:00 GMT</pubDate>

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	<title><![CDATA[Profit-seeking Enterprise Repair and Maintenance Expenses That Increase Original Asset Value or Have Benefits Lasting More Than 2 Years Should Be Treated as Capital Expenditure]]></title>
	<description><![CDATA[Profit-seeking enterprise repair and maintenance expenses exceeding NT$80,000 that significantly increase the original asset value or have benefits that cannot be exhausted within 2 years should be treated as capital expenditure. The National Taxation Bureau of Kaohsiung, Ministry of Finance explained that according to Articles 77 and 77-1 of the Regulations Governing Assessment of Profit-seeking Enterprise Income Tax, repair and maintenance expenses paid by profit-seeking enterprises for real estate, plant, and equipment used for business purposes, if their benefits cannot be exhausted within 2 years, should be listed as capital expenditure and added to the remaining actual cost of the original assets for calculation, except for expenses not exceeding NT$80,000 which may be listed as current year expenses. However, if the effective period of such benefits can be determined, they may be amortized evenly over the effective period. For repair and maintenance expenses of leased property, if the lease contract stipulates that the lessee enterprise is responsible for such expenses, they may be listed as expenses; if they have a deferred nature, they may be allocated and listed over the lease period according to their utility. The Bureau provides the following example: Company A conducted comprehensive maintenance of factory equipment in January 2023, spending NT$5 million in total. When filing its 2023 profit-seeking enterprise income tax return, it listed the entire amount under business expenses. However, since the expenditure exceeded NT$80,000, significantly increased original asset value, and had benefits that could not be exhausted within 2 years, the NT$5 million should be treated as capital expenditure and included in the remaining actual cost of the original assets for calculation. Using the remaining useful years as the service life and calculating depreciation according to prescribed depreciation rates, the recalculated allowable depreciation expense for the current year was NT$1 million. Therefore, NT$4 million in repair and maintenance expenses reported for the current year was disallowed （NT$5 million - NT$1 million）, resulting in additional tax of NT$800,000（NT$4 million × 20% tax rate）. The Bureau would like to remind profit-seeking enterprises that repair and maintenance expenses should be appropriately classified as current year expenses or capital expenditure based on their amount and service life to avoid adjustments and additional tax assessments by tax authorities for non-compliance. For inquiries, the public may call the toll-free service number 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant ＂National Tax Helper.＂ Provided by: Profit-seeking Enterprise Income Tax Division Contact Person: Ms.  Li .    　 Phone:（07）725-6600 ext. 7150 Contributed by: Ms. Chiu . 　Phone:（07）725-6600 ext. 7158]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=81ee6e3c20094a939ae71b75f94f90e3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 00:00:00 GMT</pubDate>

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	<title><![CDATA[Profit-seeking Enterprises Cannot Claim Credit for Overpaid Foreign Taxes on Offshore Income from Tax Agreement Countries Due to Failure to Apply for Tax Treaty Benefits]]></title>
	<description><![CDATA[Profit-seeking enterprises deriving income from countries that have signed tax agreements with Taiwan may apply to the treaty partner country for income tax reduction or exemption under the income tax agreement. If foreign taxes are overpaid due to failure to apply for treaty benefits, such overpaid amounts cannot be credited against Taiwan’s tax liability. The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that Paragraph 2, Article 3 of the Income Tax Act stipulates that profit-seeking enterprises with their head office in Taiwan shall be subject to profit-seeking enterprise income tax on their total profit-seeking enterprise income both within and outside Taiwan. Foreign income taxes already paid according to the tax laws of the source country may be credited against the total profit-seeking enterprise income tax liability within prescribed limits. Article 124 of the Income Tax Act provides that where income tax agreements signed between Taiwan and other countries contain special provisions, such provisions shall apply. Therefore, when profit-seeking enterprises derive income from tax treaty countries, and such income is exempt from taxation by the treaty partner or subject to a maximum tax rate under the income tax agreement, they should first apply to the treaty partner country for tax reduction or exemption under the income tax agreement. If profit-seeking enterprises fail to apply for income tax treaty benefits and consequently overpay foreign taxes, according to Paragraph 2, Article 36 of the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, such overpaid taxes cannot be credited against Taiwan’s enterprise income tax liability. The Bureau provides the following example: Taiwan Company A reported service income of NT$5 million from Vietnam Company B in its 2022 profit-seeking enterprise income tax return and claimed a foreign income tax credit of NT$1 million for income taxes paid in Vietnam. However, Taiwan and Vietnam have signed the “Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between the Taipei Economic and Cultural Office in Vietnam and the Vietnam Economic and Cultural Office in Taipei.” According to Paragraph 1, Article 7 of this Agreement regarding business profits, profits of an enterprise of one contracting state shall be taxable only in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein. Since Company A had no permanent establishment in Vietnam, its service income from Vietnam Company B falls under the business profits category of the aforementioned agreement. According to the Agreement, such income should only be subject to income tax in Taiwan, with Vietnam exempting it from taxation. Since Company A did not apply to Vietnamese tax authorities for tax treaty benefits and overpaid Vietnamese taxes, according to Paragraph 2, Article 36 of the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, it cannot claim credit for this against its Taiwan profit-seeking enterprise income tax liability. The reported tax credit of NT$1 million was entirely disallowed by the Bureau, resulting in additional tax assessment. The Bureau would like to remind profit-seeking enterprises that when deriving offshore income, they should pay attention to whether there are applicable tax treaty benefits for income tax reduction or exemption. If relevant provisions are met, they should first apply to the treaty partner country to protect their own interests. For inquiries, the public may call the toll-free service number 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant ＂National Tax Helper.＂ Provided by: Profit-seeking Enterprise Income Tax Division Contact Person: Ms. Lee.            Phone:（07）725-6600 ext. 7150 Contributed by: Ms. Lin.             Phone:（07）725-6600 ext. 7157  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=acce45d49e75407899192caff209f486]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Finance Minister Ms. Tsui-Yun Chuang Led a Delegation to Attend the 58th Annual Meeting of the Board of Governors of the ADB in 2025]]></title>
	<description><![CDATA[The Ministry of Finance (MOF) stated that the 58th Annual Meeting of the Board of Governors of the Asian Development Bank (ADB) was held in Milan, Italy, from May 4 to 7, 2025. On behalf of Taiwan, Finance Minister Ms. Tsui-Yun Chuang, in her capacity as Governor, led a delegation composed of Mr. Ray-Beam Dawn, Chairman of the Bankers Association of the Republic of China, Mr. Yu-Lin Huang, Secretary General of the International Cooperation and Development Fund (TaiwanICDF), and Mr. Tsan-Nan Lin, Director General of the Taipei Representative Office in Italy- Milan Office. The delegation actively participated in key sessions of the Annual Meeting, engaged in bilateral meetings, and delivered a formal Statement. According to the MOF, in her official Statement, Minister Chuang commended the ADB’s continued efforts in institutional reforms to better respond to the needs of its members, as well as its emphasis on mobilizing private sector resources, promoting digital transformation, and enhancing women’s participation. She also called on the ADB to provide increased support to Pacific Small Island Developing States in addressing the impacts of climate change. Furthermore, she expressed her high expectations for President Mr. Masato Kanda, who assumed office in February, in steering the ADB towards impactful and modern development strategies. The MOF further noted that during this year’s Annual Meeting, President Kanda announced four strategic directions to drive transformation in the Asia-Pacific region: 1. Scaling up financing for food systems transformation;  2. Investing in digital technologies to improve access to education, finance, and markets in member countries; 3. Promoting modern and integrated energy systems; and 4. Increasing investment in resilient infrastructure. On the other hand, regarding the matter of the unilateral alteration of Taiwan’s membership designation, Minister Chuang reaffirmed the government’s firm and ongoing protest, both at the Business Session of the Board of Governors and during her bilateral meeting with President Kanda. As a founding member of the ADB, Taiwan has faithfully fulfilled its obligations and actively contributed to the Bank by sharing its development experiences. Taiwan calls upon the ADB and all its members to uphold the principle of mutual respect, ensuring that all members are treated fairly and equally and enjoy equal opportunities for participation in ADB activities. The MOF emphasized that this ADB Annual Meeting was the first to be held in Europe since 2016 in Frankfurt, Germany, and attracted over 5,000 participants, including high-level government officials and financial institution executives from across ADB’s member countries, as well as representatives of international organizations. In addition to attending these official sessions, Minister Chuang held meetings with ADB leadership and engaged in wide-ranging exchanges with senior fiscal officials from other member countries, thereby strengthening fiscal diplomacy and promoting international cooperation opportunities for Taiwanese enterprises.   Press Contact: Deputy Director-General Kevin Pao Tel: +886-2-2322-8000 ext. 8210]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=92415a422ea349b897b835bdd7ae5835]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 11 Jul 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for June 2025]]></title>
	<description><![CDATA[For the month of June 2025, total net tax revenue was NT$ 403.8 billion, which is NT$ 404.5 billion （-50.0%） less than the same month last year, while cumulative January to date was NT$ 1,425.3 billion, NT$ 709.3 billion （-33.2%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 64.1%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1aa6bd5a09594807b5f7cab9d9d73277]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Jul 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for June 2025]]></title>
	<description><![CDATA[For June 2025, total exports expanded 33.7% year on year to US$ 53.32 billion; total imports rose by 17.3% from a year earlier to US$ 41.26 billion. The trade balance of this month was favorable, amounting to US$ 12.07 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f282790537e34a9d8a08960f74c94f57]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 08 Jul 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayers who Plan to Dispose of Their Assets Before Paying Additional Assessed Taxes May Face Provisional Injunction of Assets]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area （NTBNA）, MOF, stated that in order to effectively collect taxes, if tax collection authorities find that a taxpayer has signs of disposing of his/her assets before paying additional assessed taxes, they may apply to the court for a provisional injunction of his/her assets in accordance with Subparagraph 2, Paragraph 1, Article 24 of the Tax Collection Act. The Bureau cited an example: In June 2023, Mr. A, within the Bureau’s jurisdiction, sold real estate A and acquired real estate B in July of the same year. When filing the House and Land Transactions Income Tax Return for real estate A, he declared a deduction of NT$1 million for the repurchase of a self-used residence. However, the Bureau found in April 2024 that Mr. A had provided real estate B for the business use of company B within two years of repurchasing it, which did not comply with the provisions of Article 14-8 of the Income Tax Act. Therefore, the Bureau assessed an additional NT$1 million plus in taxes on Mr. A. Subsequently, in August of the same year, it was discovered that Mr. A had sold real estate B during the period of tax collection, indicating signs of concealing and transferring property to evade tax collection. The Bureau then applied to the court for a provisional injunction, which was granted. The case was then transferred to the respective branch of the Administrative Enforcement Agency for the application of a provisional injunction execution, and the branch successfully attached Mr. A’s deposit. Due to the freezing of his account, Mr. A contacted the Bureau immediately and paid the taxes in full. The Bureau would like to remind taxpayers that upon receipt of the tax bill, they should pay the taxes due within the deadline and should not intentionally conceal or dispose of their assets, lest their assets be subject to provisional injunction, affecting their own rights and interests. Those who have any questions, please use the toll-free service number 0800-000321 for assistance, and the Bureau will have a dedicated staff member to offer its services. 〔Contact person: Ms. Wang, Head, Collection and Information Management Division ; Tel: (03) 3396789, ext. 1180 〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b917445de8234095b1222840e1d15cd5]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 07 Jul 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The information on the certificate of sales return, purchase return, or allowances on purchased merchandise shall be truthfully uploaded by the seller business entity within a specified time limit.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, starting from January 1, 2025, business entities using electronic uniform invoices may issue, transfer, or obtain the certificate of sales return, purchase return, or allowances on purchased merchandise (hereinafter referred to as the “certificate of sales/purchase return or allowances”) via the Internet or other electronic tools when the seller business entity and the purchaser agree in the matter of sales return, purchase return, or allowances, and shall truthfully transmit the information for certification within a specified time limit to the MOF E-Invoice Platform website (hereinafter referred to as “Platform”) for record-keeping. The NTBNA explained that, considering that business entities issuing electronic uniform invoices already have IT capabilities, the Ministry of Finance (MOF) amended and promulgated Article 20-1 of the “Regulations Governing the Use of Uniform Invoices” on December 12, 2024, which stipulates that in the event of sales return, swap, or allowance after the issuance of an electronic uniform invoice, the seller business entity should issue a certificate of sales/purchase return or allowances via the Internet or other electronic means and transmit it to the Platform for record-keeping. The seller business entity or the purchaser business entity may download and print the certificate of sales/purchase return or allowances in the prescribed format from the retention media file or the certification media file on the Platform, to serve as an accounting voucher and for declaring deductions of input tax. The NTBNA further explains that if a business entity fails to comply with the regulations, except for minor cases of violation, said business entity may be punished with an administrative fine of no less than NT$1,500 and no more than NT$15,000 in accordance with Article 48-2 of the Value-Added and Non-Value-Added Business Tax Act. Failure to make corrections or to comply with the requirements within the specified time limit may result in successive fines for each violation. In the case that a business entity that has not complied with the regulations but has rectified the situation by transmitting the electronic uniform invoices within the prescribed time limit or with the correct information, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF; or if the business entities was notified for the first time by the tax authority to transmit the electronic uniform invoices within the prescribed time limit or with the correct information, and has done so, said business entity may be exempted from punishment of the provisions of Article 16-3 of the Standards for the Exemption of Penalties for Misconduct in Taxation Affairs. The MOF has also designated the guidance period from January 1, 2025, to June 30, 2025, during which business entities who issue certificates of sales/purchase return or allowances but fail to transmit the evidence truthfully within the prescribed time limit will be exempted from behavioral penalties. Business entities are reminded to comply with the regulations as soon as possible and adjust and revise their information systems and tax processing procedures to avoid being punished for overdue transmission of evidence after the guidance period expires. The NTBNA would like to remind seller business entities that, after issuing an electronic uniform invoice, if there is any correction, cancellation, sales return or discount, they should transmit the information to the Platform for evidence within the time limit specified in the “Scope and deadlines for information that business entities shall transmit to the E-invoice Platform of the Ministry of Finance for storage and verification when issuing Electronic Uniform Invoices” to avoid affecting the accuracy of the business tax declaration of both the seller and the purchaser. Relevant information can be found on the website of NTBNA （https://www.ntbna.gov.tw） [Focus/Electronic Uniform Invoices Information and Promotion Section]. For any inquiries, please call the toll-free service hotline at 0800-000321, the Bureau will provide dedicated services. 〔Contact person：Sales Tax Division Chief Zheng；Tel：（03）3396789 ext.1260〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=da8cdb1be9eb4341a4c8457844499d23]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 07 Jul 2025 04:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Relevant Measures Assisting the Rental Reduction and Homeland Reconstruction for Lessees of National Land in the Disaster-Affected Areas in response to Typhoon Danas]]></title>
	<description><![CDATA[        In response to the damage caused by Typhoon Danas some areas in Taiwan, the NPA has complied with the regulations governing matters directly related to the lessees of national lands, including rent reduction and exemption and homeland reconstruction, by reminding them to proceed with such matters at their earliest convenience.         The NPA stated that, addressing the agricultural loss and aboveground houses severely damaged during the disaster and that can no longer be used, subordinate branches and offices of the NPA are instructed to take the following measures proactively in order to assist lessees affected by Typhoon Danas in speedy homeland reconstruction if the service area of such branches and offices is subordinated to the announced disaster-affected municipalities and counties (cities): (1) Submit lease information to the Township/City/District Office to be provided with a list of disaster victims (in which the agreed percentage of rent reduction or redemption is stated), contact and request the disaster prevention and protection authority to investigate the degree of damage to the aboveground houses due to the disaster, in order to proceed with the rent reduction and redemption matters for national farmlands, cultural land, agricultural land, animal husbandry land, aquaculture land, and building lots. (2) If recovery for the disaster-affected aboveground houses on national building lots appears necessary, the leasing authority shall issue a Consent Letter for the Land Use Rights immediately to assist in the recovery of such houses. (3) Notifications of overdue rent and the collection of compensation for illegal occupancy may be postponed, including the temporarily suspension of the collection of rent arrears from lessees in disaster areas and the recovery of compensation for the use of the land by occupants. If any doubts arise regarding the rent reduction and exemption and homeland reconstruction, lessees of national lands may inquire at the NPA's nearest region branch or office or call the NPA's toll-free service line at 0800-357-666, to clarify matters in doubt.         The NPA further advised that in order to prevent the spread of the local dengue fever epidemic, lessees of national lands should pay more attention to the cleaning of potential vector mosquito breeding sources after typhoons. The NPA has also instructed its subordinate branches and offices to strengthen the patrol inspection for national non-public use vacant land and houses and implement the cleaning of potential vector mosquito breeding sources so as to prevent the breeding of dengue vector mosquitoes, and reduce the risk of dengue fever outbreaks. Press Release Contact: Wu, Wan-Zhen, Section Chief Contact number: +886-27718121 ext. 1221]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1f04e87ec62b4545b38a3c85ad2bf3d4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 06 Jul 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[2025 PPP Investment Convention Kicks Off with Record High of NT$236.4 Billion in Opportunities and 105 Projects]]></title>
	<description><![CDATA[The Ministry of Finance's “2025 PPP Investment Convention” was held this afternoon (July 4) at Meeting Room 701, 7th Floor, Hall 2, Taipei Nangang Exhibition Center. A total of 105 investment opportunities have been consolidated by both central and local governments, with an estimated total investment exceeding NT$236.4 billion. These projects span transportation, long-term care, environmental protection, social housing, and other infrastructure initiatives. Detailed information is also available online via the “PPP iMap Investment Project Map” (https://ppp.mof.gov.tw/WWW/index.aspx), encouraging sectors to utilize this platform. Premier Cho Jung-Tai attended the convention and remarked that in alignment with President Lai’s “National Project of Hope,” the Executive Yuan approved the “Trillion-Dollar National Development Program” at the end of last year. This program aims to increase the number of PPP projects, enhance investment conditions for insurance firms in public infrastructure, and support project authorities in issuing sustainable bonds or pursuing infrastructure securitization, thereby facilitating private capital participation and fostering mutual benefits across government, industry, and society. In 2024, under the collaboration between central and local governments, 131 PPP contracts were signed, totaling NT$158.8 billion in private investment. For the third consecutive year, the annual PPP investment total has exceeded NT$150 billion. To encourage proactive engagement, Premier Cho presented the “Outstanding Investment Promotion Awards” to top-performing central and local authorities at the convention. Additionally, three “Special Recognition Awards” were conferred, alongside bonus grants for contract signing and project evaluation. In total, 22 agencies were awarded more than NT$300 million in incentives. Minister Chuang Tsui-yun noted in her remarks that the Ministry of Finance has long been committed to promoting private participation in infrastructure. By leveraging private capital and expertise, public infrastructure performance has been significantly enhanced. As of the end of 2024, a cumulative total of 2,378 PPP contracts had been signed, representing over NT$2.4661 trillion in private investment and generating more than 450,000 job opportunities. Public infrastructure is no longer solely the government’s responsibility—it now reflects the shared effort of all citizens. This year’s convention drew strong participation from industry stakeholders, with around 500 attendees joining to witness the event and explore project booths. The engagement underscored broad and enthusiastic support for private participation in public work, bringing to life the vision of public-private partnerships.   Press Contacts: Chen Tzu-Wen, Section Chief of the MOF Tel: (02)2322-8214  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8149b2a39acc41fa80d7e7ba0d77db4c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 04 Jul 2025 09:04:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Public Reminded to Observe Application Deadlines for Commodity Tax Refunds on Energy-Efficient Appliances and to Complete Online Application Procedures]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, would like to remind the public that individuals who purchase new energy-efficient refrigerators, air conditioners, or dehumidifiers (hereinafter referred to as “energy-efficient appliances”) that meet Level 1 or Level 2 energy efficiency standards certified by the Ministry of Economic Affairs, on or before December 31, 2029, for non-resale purposes and that have not been returned or exchanged, may apply for a refund of the commodity tax reduction at any National Taxation Bureau within six months from the day following the purchase date. Late applications will not be accepted. The Bureau explains that the six-month application period is calculated from the day after the transaction date shown on the uniform invoice or receipt obtained upon purchasing the energy-efficient appliance. Applicants may submit their applications online through the Chinese-language eTax Portal, Ministry of Finance (https://www.etax.nat.gov.tw) by navigating to: Tax Information > Energy-Efficient Appliance Commodity Tax Refund Section > Consumer Online Application. A simplified identity verification method (limited to direct deposit refunds) is available without needing a certificate or card reader. After logging in, applicants must enter the buyer’s information, document details, and appliance specifications, upload an image of the bank passbook cover (or a document containing the account holder’s information), and other supporting documents in image format. Once the information is confirmed and submitted, the system will issue a receipt number, signifying completion of the application process. The process is fast and convenient. The Bureau provides the following example: Mr. A purchased a new Level 2 energy-efficient dehumidifier on March 2, 2025. The uniform invoice shows the transaction date as March 2, 2025. Accordingly, the six-month application period is calculated from March 3, 2025, meaning Mr. A may apply for a commodity tax refund at any National Taxation Bureau on or before September 2, 2025. After Mr. A confirms and submits the relevant information online, the system will automatically display a 14-character receipt number starting with the letter “E,” indicating that the application has been successfully submitted and received by the system. The Bureau urges individuals who intend to apply for a commodity tax refund on energy-efficient appliances to be mindful of the application deadline. For those applying online, please ensure that the application procedure is fully completed and that a receipt number has been successfully obtained. Should there be any questions, please contact the National Taxation Bureau within the application period to avoid affecting your refund eligibility. You may call the National Taxation Bureau’s toll-free service line at 0800-000-321 for further assistance. (Contact: Ms. Chin, Head of the Sales Tax Division; Tel: +886-2-2311-3711 ext.1710)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9ca76e2517f74755904e068b7c2fb2a9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 04 Jul 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Calls on Inward Passengers Carrying Plants to Proactively Declare to Customs]]></title>
	<description><![CDATA[Taipei Customs stated that the customs have seized 75 cases of inward passengers carrying soil-covered plants such as black pine, juniper and maple from Japan on April 27, 2025. Since these soil-covered plants did not meet the requirements of quarantine and inspection, which will be forwarded to the Animal and Plant Health Inspection Agency, Ministry of Agriculture for review. Taipei Customs pointed out that in order to prevent invasion of pests and foreign plant diseases, which may threaten the local ecological environment and agricultural production, the inward passengers carrying plants shall apply to the Ministry of Agriculture for the issuance of quarantine permit before arrival. In accordance with article 15 of the "Plant Protection and Quarantine Act", pests, soil, plants, plant products, or other articles attached to soil., etc are prohibited if an inward passenger entering Taiwan is unable to get the quarantine permit; Furthermore, according to paragraph 2, article 17 of the same Act, passengers carrying the regulated articles shall apply for plant quarantine upon arrival at the port of entry. Passengers who fail to apply for a quarantine in accordance with Paragraph 2 of Article 17 shall be subject to a fine more than 3,000 New Taiwan Dollars but less than 15,000 New Taiwan Dollars. Taipei Customs calls on inward passengers to take notice of the aforementioned regulations. Arriving passengers who carry plants shall declare to Customs via the Red (Goods to Declare/Customs Service) Channel upon arrival. In addition, a quarantine permit shall be applied before arrival. If there is any questions about customs declaration procedures, please feel free to contact Taipei Customs at 0800-311-085 for more information. Taipei Customs will continue to cooperate with Animal and Plant Health Inspection Agency, Ministry of Agriculture to prevent pests and foreign plant diseases from spreading to protect our local ecological environment.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2bb7a687b231477192c97eaa85491986]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 02 Jul 2025 06:20:42 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Disposition Recipients Shall Know Correct Remedy Methods]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that duty-payers and operators, dissatisfied with the administrative dispositions they receive from Customs, are strongly suggested that they figure out whether they should apply for re-investigation or file an administrative appeal to maintain their own legal rights. Adopting the wrong remedy method may lead to delay in the legal process. KLC explained that it is legally allowed that duty-payers and operators can seek remedy when they are dissatisfied with Customs’ administrative dispositions. The remedy includes re-investigation application and administrative appeal; duty-payers and operators are supposed to pick the correct way according to the law. Picking the wrong way does not cause substantial infringement on their remedy rights, but, for example, if duty-payers or operators apply for re-investigation when it should be an administrative appeal, the legal process is going to be slowed down because Customs still needs to transfer the appeal to Ministry of Finance, the jurisdiction agency of an administrative appeal. In other cases, Customs may have to ask duty-payers or operators to submit missing documents for the application or the appeal. KLC further explained that according to Customs Act, Customs must include the remedy method at the bottom of the written dispositions that impose fine rendered to duty-payers as follows: ...apply to Customs for re-investigation in written form. Therefore, duty-payers shall apply for re-investigation as they seek remedy. On the other hand, Customs renders written dispositions that impose fine to operators such as carriers, forwarders, customs brokers, and container terminal operators, etc., the remedy method would be “file an administrative appeal”. In this case, operators can skip re-investigation and go directly for administrative appeal as regulated in Administrative Appeal Act. KLC reminded that duty-payers and operators shall pay attention to the remedy method included in the written disposition, and seek remedy within the statutory time period using the attachment of the disposition, an administrative appeal form or a re-investigation application form. There are taxpayer protection ombudsmen (the ombudsmen) in KLC. Duty-payers and operators are encouraged to consult the ombudsmen for assistance in the process of seeking remedy. For more information, please contact Legal and Seizure Affairs Division, KLC at (02)24202951, ext. 3211.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0964d8df8a294608a937a381d91e5d8b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 02 Jul 2025 03:07:23 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Release of 2024 Yearbook of Public Finance Statistics]]></title>
	<description><![CDATA[Click here for the latest 2024 Yearbook of Public Finance Statistics.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0d22c6d0ee0f48dda8d24f712620eda0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 27 Jun 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin - From 2020 to April 2025, Cross-Border Electronic Service providers registered in Taiwan had contributed NT$31.8 billion in business tax, major in Data Processing and Hosting.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_12_CROSS_BORDER_EC.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8f2211b2c53f4a64994d8a1b71ca89e2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Jun 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14108” 5-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on July 11, 2025 the “A14108” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 5-year bonds totaling 20 billion New Taiwan dollars （same currency applies hereinafter） will be issued on July 16, 2025, and the maturity date will be July 16, 2030. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d41f67b0dd604f78a6119afe7eb033f1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 25 Jun 2025 08:56:14 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Announcement of Government Bond and Treasury Bill Issuance in the 3rd Quarter of FY2025]]></title>
	<description><![CDATA[Contact Information: Ms. Lai, Chia-hua, Debt Management Division, National Treasury Administration, Ministry of Finance Tel: 886-2-23228352 Fax:886-2-23582808]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c643f6999242429495ff0a37462a6497]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 23 Jun 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-The U.S. market has become the main driver of growth for Taiwan's electrical machinery products exports in recent years, contributing 66% in the first five months of 2025.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_11_EMP.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=2e13ac9ebc63407faf4fa6fe34531de8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 19 Jun 2025 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Cracks Down on Illegal Transshipment and Origin Laundering, Urges Exporters to Accurately Label Country of Origin]]></title>
	<description><![CDATA[Taichung Customs has recently discovered multiple cases of export goods that were either mislabeled or failed to properly indicate their country of origin, involving illegal transshipment known as origin laundering, which refers to the act of transshipping goods through Taiwan and falsely labeling them as "Made in Taiwan" to bypass high tariffs, trade sanctions, or country of origin regulations imposed by third countries. Such practices not only disrupt the international trade order but may also damage our overall export reputation and expose Taiwan to foreign investigations and potential trade sanctions. To prevent the illegal transshipment of foreign goods through Taiwan, Customs has established a task force to enhance inspections of illegal transshipment. By employing risk analysis techniques, high-risk exporters are identified for strict inspections on the country of origin of products and labeling. These measures aim to protect Taiwan's reputation for integrity in international trade and safeguard the rights and interests of compliant businesses. Taichung Customs expressed that all export goods must be accurately labeled with their country of origin according to the Foreign Trade Act and the Regulations Governing Export of Commodities. Violators who fail to properly indicate the origin or intentionally mislabel products will be referred to the International Trade Administration, Ministry of Economic Affairs, under Article 28 of the Foreign Trade Act. Penalties may include fines up to NT$3 million or stop the exporter/importer from exporting/importing goods for up to one year. In serious cases, the import and export registration will be cancelled. For violations occurring within Free Trade Zones, penalties under Article 38 of the Act for the Establishment and Management of Free Trade Zones may include fines up to NT$300,000, suspension of cargo storage for up to six months, or revocation of its operation permit. Taichung Customs urges all exporters to ensure the accurate labeling of the country of origin of the product to facilitate customs clearance, avoid penalties, and collectively safeguard Taiwan's export reputation as well as economic and trade benefits. Contact Information: Mobile and Non-Intrusive Inspection Division, Taichung Customs. TEL: +886-4-26582500 ext. 110 Mr. Yang]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=37412068c0bb43b19e568c925469aa9f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 19 Jun 2025 06:03:29 GMT</pubDate>

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<item>
	<title><![CDATA[2025 PPP Investment Convention Set to Launch –Unlocking Hundreds of Billions in New Investment Momentum!]]></title>
	<description><![CDATA[Looking ahead to the second half of 2025 and the first half of 2026, investment opportunities in public infrastructure remain strong. The Ministry of Finance has compiled 105 potential projects from central and local government agencies, expected to attract up to NT$236.4 billion in private investment. The Ministry of Finance is proud to announce the upcoming 2025 PPP Investment Convention for Private Participation in Public Infrastructure, set to take place on Friday, July 4, 2025, at Meeting Room 701, 7th Floor, Hall 2, Taipei Nangang Exhibition Center. As Taiwan continues to advance toward a resilient and sustainable future, public infrastructure investment remains a driving force for national development. The conference will spotlight a diverse range of forward-looking initiatives, spanning long-term care, affordable housing, green energy infrastructure, agriculture, and circular economy solutions. In alignment with the Executive Yuan’s Trillion-Dollar National Development Program, the event will also bring together leading financial institutions and insurance providers to foster cross-sector collaboration on strategic infrastructure projects. The Ministry of Finance reports remarkable progress in 2025 thus far. As of June 15, 51 public-private partnership contracts have been signed, amounting to a total investment of NT$46.8 billion. These include: 26 projects under the Act for Promotion of Private Participation in Infrastructure Projects, totaling approximately NT$1.1 billion, and 25 projects conducted under other legal frameworks, totaling NT$45.7 billion. An additional 32 projects—with a projected value of NT$96.4 billion—are currently under negotiation. With strong momentum, Taiwan is poised to match or exceed its 2024 performance, affirming the vital role of the private sector in advancing public infrastructure. In parallel, the 23rd Golden Thumb Awards, celebrating excellence in private participation in public infrastructure, has concluded its application phase. A total of 23 outstanding entries—10 from government teams and 13 from private-sector partners—are now under preliminary review, with the list of finalist expected to be announced in July 2025. The awards continue to spotlight innovation, efficiency, and impact in public-private collaboration. The Ministry of Finance cordially invites domestic and international stakeholders, investors, and industry leaders to attend the upcoming PPP Investment Convention. Together, let’s shape the future of Taiwan’s infrastructure and create a new benchmark for public-private synergy. To register or learn more about project opportunities, please visit: https://ppp.mof.gov.tw/WWW/edu.aspx   Press release contact: Section Chief Chen, Tzu-Wen and Chuang, Ching Tel: (02) 2322-8214, (02)2322-8218]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8dc6891cdb8341a28230dafa615c0bd8]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 17 Jun 2025 08:20:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayers Who Meet the Definition of Resident Shall Be Required to File the Consolidated Income Tax Return]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. are referred to （1） those who have domiciles in the territory of the R.O.C. and often reside in the territory of the R.O.C.; or （2） those who have no domiciles in the territory of the R.O.C., but stay in the territory of the R.O.C. for 183 days or more within one taxable year. A taxpayer/individual resident shall, within the period from May 1 to June 30 in 2025, fill out and file to the tax collection authority-in-charge an annual income tax return declaring therein the items and amounts that make up his/her gross consolidated income （for an individual）for the preceding year together with the tax deductions/exemptions, and/or offsets associated herewith, if any. A taxpayer shall make payment voluntarily before filing the annual income tax return. Please file your individual income tax return with the tax authority located in the district that is shown on your Alien Resident Certificate （ARC） address; individuals residing in Taipei City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Taipei, M.O.F., and individuals residing in Kaohsiung City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Kaohsiung, M.O.F.   Please make more use of online declaration. If you have any questions, please call the toll-free number 0800-000321.The Bureau will assign a professional to serve you. 〔Contact person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division; Tel:（03）3396789, ext. 1430〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=82f6249e9e8944e1964e910e284f88d0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 16 Jun 2025 08:40:00 GMT</pubDate>

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<item>
	<title><![CDATA[Download the “MOF Uniform Invoice Award Redemption” App to Conveniently and Immediately Claim Prizes]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance encourages the public to download and use the “MOF Uniform Invoice Award Redemption” App, which facilitates invoice management and enables real-time prize claiming online. The Bureau explains that as more consumers are using mobile invoice carriers to request cloud invoices when making purchases, the prize redemption process has been optimized for greater convenience. To claim prizes online during the designated redemption period, users must link their invoice carriers to their mobile barcode account before the invoice drawing date, namely the 24th of the relevant drawing month, and must not have printed an electronic invoice certificate. Eligible users can then set up a prize claim account through the App for immediate online redemption. The process is as follows: Step 1: Download the “MOF Uniform Invoice Award Redemption” App on your mobile device and log in using your mobile number and verification code. If you have not registered for a mobile barcode, you can create a new account and obtain one before logging in. Step 2: Select the “Carrier Registration” function, choose “Add Carrier,” and complete the registration process by entering the required information based on the carrier type. Step 3: Beginning on the 6th day of the month following the uniform invoice drawing date (which falls on the 25th of each odd-numbered month, such as January, March, etc.), tap the “I Want to Claim Prize” function, press “Claim Prize,” enter your identification information, and link a New Taiwan Dollar deposit account opened at a domestic financial or postal institution to redeem your prize. The Bureau provides the following example: The uniform invoice drawing for the May–June 2025 period will take place on July 25. Consumers who requested cloud invoices via mobile invoice carriers and completed carrier registration under their mobile barcode by July 24 can claim their prizes anytime from August 6 to November 5, 2025, through the App. The Bureau urges the public to make greater use of mobile invoice carriers to obtain cloud invoices and to claim prizes via the “MOF Uniform Invoice Award Redemption” App. In addition to gaining an extra opportunity to win the Cloud Invoice Exclusive Prize, users may enjoy 24/7 prize redemption and an exemption from the 0.4% stamp tax, which would otherwise be required. (Contact: Mr. Chou, Head of the Sales Tax Division; Tel: +886-2-2311-3711 ext.1830)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=40cad1266e3e42c2890a2054670f6ba0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 13 Jun 2025 00:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for May 2025]]></title>
	<description><![CDATA[For the month of May 2025, total net tax revenue was NT$ 313.5 billion, which is NT$ 296.3 billion （-48.6%） less than the same month last year, while cumulative January to date was NT$ 1,021.5 billion, NT$ 304.8 billion （-23.0%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 75.6%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=bdfd850355b24fc78558e9de444f668c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 11 Jun 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How Should a Just-Married or Divorced Couple File an Individual Income Tax Return?]]></title>
	<description><![CDATA[As the individual income tax return filing period arrives, the National Taxation Bureau of Kaohsiung （hereinafter referred to as the “Bureau”) has provided examples of proper tax filing methods for couples who are newly married or divorced during the year, to help them better understand the joint filing rules outlined in Article 15 of the Income Tax Act. Married   Party A：Marriage registration date on February 1, 2025 When filing the 2024 individual income tax return in 2025, since there was no marital relationship during 2024, Party A and his/her spouse must file the return separately. Any joint filing may be subject to penalties due to falsely claiming tax exemptions.   When filing the 2025 individual income tax return in 2026, since Party A got married in mid-2025, he/she may choose to file the return either separately or jointly with his/her spouse.   Divorced  Party B：Divorce registration date on March 20, 2025 When filing the 2024 individual income tax return in 2025, since Party B was still married during 2024, Party B and his/her spouse must file the return jointly. Filing separately may result in underreporting the spouse’s income and could be subject to penalties.   When filing the 2025 individual income tax return in 2026, since Party B divorced in mid-2025, he/she may choose to file the return either separately or jointly with his/her ex-spouse.   Exceptions：Those who comply with “Standards of Identifying the Separated Taxpayer and His/Her Spouse Approved to File Their Individual Income Tax Returns and Calculate Their Tax Payable Separately”   The Bureau would like to remind taxpayers that the individual income tax filing in 2025 is for income earned in the previous year （2024）. Since marital status may change over time, taxpayers who get married or divorced during 2024 may choose to file their 2024 income tax returns either jointly or separately.  If joint filing is selected, please note that the taxpayer cannot access or view their spouse’s individual income information through the e-filing system. To avoid underreporting the spouse’s income, which may result in additional tax payments and penalties, the taxpayer must apply for an investigation and retrieval of such information using their spouse’s certificate or written authorization.  If there are further questions, please dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.” Provided by: First Individual Income Tax Section Contact person：Mr. Feng. 　　　　　　Phone number：（07）7256600 ext. 7270 Contributor：Ms. Lee. 　　　　　　　　 Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=056b878a60ff4e5f8b3b5e6b045bfac2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Jun 2025 00:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Business entities that have issued uniform invoices but fail to declare the amount in the current business tax are not exempt from penalties once the case is investigated by the National Taxation Bureau]]></title>
	<description><![CDATA[In accordance with Article 48-1 of the Tax Collection Act, if a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer may be remitted from any or all of the punishments and from any criminal liability if a criminal act is involved. However, in regard to the said amount of supplementary tax, the taxpayer shall pay and be charged with the daily interest accrued on the amount of such supplementary tax from the date immediately following the original deadline to the date on which the supplementary tax is paid. However, if the taxpayer pays the supplementary tax only after the case is initiated by an informant or is under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, this exemption shall not apply. The National Taxation Bureau of Kaohsiung, Ministry of Finance, provides the following example: Company A sold an air conditioner for NTD 52,500 to a consumer, Party A, in February 2024 and issued a two-copy uniform invoice for NTD 52,500 （tax included）to Party A as required by law at the time of the sale. However, the National Taxation Bureau discovered that Company A failed to declare the sales amount of NTD 50,000 and to pay the business tax of NTD 2,500 when filing its business tax for January and February 2024. Although Company A claimed that it had honestly issued a uniform invoice to the consumer but had negligently failed to declare the amount, Company A’s situation does not qualify for voluntary filing and payment of business tax as prescribed in Article 48-1 of the Tax Collection Act. As a result, Company A was required to pay the tax as prescribed by law. The Bureau would like to remind business entities, which have issued uniform invoices as prescribed by law but failed to file the tax, to promptly file a supplementary tax declaration and pay the taxes owed, including any incurred taxes, in order to be exempt from penalties as prescribed in Article 48-1 of the Tax Collection Act. If there are further questions, please dial the free service hotline 0800-000-321 for more information.  Provided by: Sales Tax Section Contact person：Ms. Li.         Telephone：（07）7256600  Ext. 7370 Written by：Ms. Chen.        　Telephone：（07）7256600  Ext. 7373]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=882230b8a8e44849836133f9ac3e6704]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Jun 2025 00:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Summary of Exports and Imports for May 2025]]></title>
	<description><![CDATA[For May 2025, total exports expanded 38.6% year on year to US$ 51.74 billion; total imports rose by 25.0% from a year earlier to US$ 39.13 billion. The trade balance of this month was favorable, amounting to US$ 12.62 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=bf3d0f357f494886a44906b9f105b164]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 09 Jun 2025 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Ministry of Finance Promotes Rental Expense Special Deduction to Ease Tax Burden for Renters]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area （NTBNA）, MOF, indicated that, to further implement tax fairness and alleviate the financial burden on renting households, Article 17 of the Income Tax Act has been amended to include a new “Special Deduction for Rental Housing,” which will effectively reduce the tax liability for renters while ensuring a fair tax system. The NTBNA stated that, rent for housing in the R.O.C. paid by a taxpayer, his or her spouse, and lineal dependents and used as their own residence rather than for business or performing professional services, may be deducted from their consolidated income up to a limit of NT$180,000 per year per tax return, not including government subsidy. However, no deduction shall be made for taxpayers, their spouse, or lineal dependents who own a house in the R.O.C. The NTBNA further clarified that the Ministry of Finance issued an interpretation on December 3, 2024, outlining five specific situations where taxpayers, their spouse, or lineal dependents may still be eligible for the special deduction for rental expenses, even if they own a house. These situations consider cases where there is a legitimate need to rent elsewhere. In such instances, their owned property will be considered “non-self-owned housing” for the purpose of this deduction. For renters who do not own a house in Taiwan, the NTBNA advises that to claim the special deduction for rental expenses for the 2024 tax year, the following documents must be submitted: 1. Photocopies of the lease contract and payment receipts （such as a receipt from the landlord, ATM receipts, or remittance paper）. 2. The certificate of a family member that the taxpayer, his or her spouse, or lineal dependent(s) maintained the household registration at the address of the leased house during the taxable year, or an affidavit from the taxpayer declaring that the leased house was used for self-used residence only rather than for business or performing professional services during 2024. The NTBNA emphasizes that the special deduction for rental expenses includes an “anti-avoidance clause” and does not apply to individuals who meet any of the following conditions: 1. Taxpayers applying a tax rate of 20％ or higher on their consolidated income tax return. 2. Taxpayers opting for a separate taxation of dividends at a 28％ rate. 3. Taxpayers whose basic income, calculated under the Income Basic Tax Act, exceeds the prescribed deduction amount （NT$7,500,000 for the 2024 tax year）. For any inquiries regarding the above information, please call the toll-free service number 0800-000321. The NTBNA will provide detailed consultation services. 〔Contact person: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789, ext. 1430〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1f76033136134a97993e1bce0dc2ad8d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 06 Jun 2025 03:10:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[For 2024, there is a NT$210,000 basic living expense per person]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, for maintaining one’s basic living, there is a NT$210,000 basic living expense for each taxpayer, spouse, and their dependent(s). The “Basic Living Expense” is calculated by multiplying the basic living expense per person, NT$210,000 as announced by the central authority in 2024, by the number of individuals on a tax return (including the taxpayer, spouse, and dependents). If the total amount of Basic Living Expense is higher than the sum of exemptions and deductions, including standard deduction or itemized deductions, special deduction for savings and investment, special deduction for disability, special deduction for tuition, special deduction for pre-school children, special deduction for long-term care, and special deduction for rent for housing, the difference can be used as an additional deduction from the gross consolidated income. If you have any questions, please call the toll-free number 0800-000321. The Bureau will assign a professional to serve you. 〔Contact person: Ms. Yu, Section Head of Individual Income, Estate and Gift Tax Division；Tel:（03）3396789, ext. 1410〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=de618033e8284548b206f5ba483e1c96]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 06 Jun 2025 03:10:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taxpayers paying individual income tax via designated account transfer should set aside sufficient funds to avoid additional interest]]></title>
	<description><![CDATA[For taxpayers who have selected to make tax payment by designated account transfer for the 2024 individual income tax return, the withdrawal process will start from 00:00 a.m. on July 10, 2025, according to the National Taxation Bureau of Taipei, Ministry of Finance. Please ensure that you have sufficient funds in said designated account for withdrawal before July 9, 2025. According to the National Taxation Bureau of Taipei, if withdrawal is not possible due to errors in the taxpayer’s information (e.g., incorrect ID card number, financial institution code or account number, or misuse of a closed account) or insufficient funds as of June 30, 2025, the National Taxation Bureau will issue a payment notice to the taxpayer and notify the taxpayer of the deadline for payment. Interest will also be charged on the unpaid tax on a daily basis from the day after the deadline for payment of the tax until payment of the overdue tax is complete. The National Taxation Bureau of Taipei provides the following example: Mr. Young, a taxpayer, chose to make his tax payment by designated account transfer with his own deposit account to pay the tax amount of NT$10,000 for his 2024 individual income tax return. If the balance of the deposit account is only NT$8,000 as of the deadline for payment, which results in a shortage of funds for withdrawal, the National Bureau will issue a payment notice to Mr. Young, requesting the payment for the shortfall of NT$2,000 by the designated deadline. In addition, the National Taxation Bureau will charge interest at a fixed rate of 1.725% based on the January 1, 2025 one-year time savings deposit rate for postal deposits, effective July 1, 2025 on a daily basis. The National Taxation Bureau of Taipei further stated that taxpayers who wish to learn more about the status of tax payment withdrawal can visit the Bureau’s website (https://www.ntbt.gov.tw) from July 15, 2025 to April 30, 2026 via the following link 【Home/ the Freedom of Government Information/Tax Information Inquiry/Individual Income Tax/ the Status of Withdrawal for Individual Income Tax (link to the eTax Portal, Ministry of Finance)】to check their withdrawal status, or update the passbook of their designated account at the respective financial institution or post office. If you have any tax payment questions, please call the toll-free service number 0800-000-321, or contact the branch office or the collection office of the National Taxation Bureau where your household registration is located. (Contact Person: Ms. Chang, Section Head of the Collection and Information Management Division; Telephone: 2311-3711 ext. 2120)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=53a9e685b6a541ac8b54e1e3a956853a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 06 Jun 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Kaohsiung Customs Reminds Importers: Follow Wi-Fi Laptop Regulations to Protect Your Rights]]></title>
	<description><![CDATA[Laptops are classified under the tariff number 8471.30.00.00-8 (portable automatic data processing machines weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display, subject to import regulation C02 (some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs).   According to Kaohsiung Customs (KHC), laptops equipped with Wi-Fi capability are regarded as “controlled telecommunications radio-frequency devices”. In accordance with import regulation 602, the importers of such products must obtain an import approval certificate or a certificate of special permit number issued by National Communications Commission (NCC) before being released by customs. Importers with questions about the aforementioned goods should consult the NCC by submitting a product catalog in advance to ensure smooth clearance.   KHC urges the importers to accurately declare tariff number and follow the import regulation 602 for such goods to facilitate customs clearance.   Division: Kaohsiung Airport Branch Contact: Ye, Xing-Rong Tel: 07-8057010 #7063]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1d00ea3f48714fb7b07bceb99a7509c1]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 04 Jun 2025 03:51:16 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Accurate Declaration of Export Destination Countries to Ensure High-Quality Trade Statistics]]></title>
	<description><![CDATA[In light of the increasingly dynamic global economic and trade environment, accurate country－specific export data is indispensable for understanding Taiwan’s trade relationships and developments with various economies. Such data serves as a critical reference for the government's international trade negotiations. To ensure the reliability and precision of trade statistics, Customs Administration urges exporters to accurately declare the “destination country and code” when submitting export declarations. Pursuant to the Export Section of the Customs Manual for Advance Cargo Declaration and Clearance, Box 9 of the export declaration form requires the full English name and corresponding code of the final known destination country（or region）and locality of the goods. Exporters may refer to Section 51 of the Customs-Port-Trade Operation Codes: United Nations Location Codes （UN／LOCODE） for accurate entries. For example, if goods are ultimately destined for Brno, Czech Republic（code: CZBRQ）, but are transshipped via Hamburg, Germany（code: DEHAM）, the destination must still be declared as CZBRQ, not the transit location. To ensure the accuracy of country－based trade statistics, Customs Administration has compiled recent cases of incorrect export destination declarations. Exporters are hereby reminded to carefully review and comply with proper reporting practices. Common errors include: 1.Confusion Caused by Similar English Country Names Exporters have, for instance, mistakenly selected DM（Dominica） instead of DO（Dominican Republic）due to the similarity in their English names. 2.Typographical Errors Due to Adjacent Keyboard Keys Examples include entering SH（Saint Helena, Ascension and Tristan da Cunha）instead of SG （Singapore）, or CM（Cameroon）instead of CN（China）. In order to maintain the accuracy and credibility of trade statistics, exporters are strongly urged to exercise due diligence when declaring the country of destination and its corresponding code. If any discrepancy or error is identified after submission, exporters are encouraged to proactively apply for a correction to the declaration in accordance with relevant procedures. Phone: （02）2550－5500 ext．2809]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e3019f90e88445cea8eec816b80344a2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 03 Jun 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Manual Tax Refund for Foreign Crew Members at Keelung Port]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that foreign crew members are allowed to apply for value-added tax (VAT) refund after making purchases at certain stores in the Republic of China (ROC). They can choose either KIOSK, an E-VAT refund machine, or the VAT refund service counter to apply for small-amount refund in cash, as a check, or on credit cards. KLC further explained that KIOSK at Keelung Port is only available at certain period of time in accordance with passenger cruises operation. In light of the fact that foreign crew members, not having regular work hours, might miss the certain period of time to apply for and receive tax refund, KLC implemented a new policy for their convenience. Foreign crew members are allowed to apply for manual tax refund directly at the customs offices and submit tax refund application documents near the wharves where the cruises dock. Customs officers have to check and examine the goods according to the Application Form for VAT Refunds. As long as the goods match the application form, officers will fax the documents to Chunghwa Telecom, the civil-run company that is responsible for the following procedure. KLC reminded foreign crew members to pay attention to the following requirements: 1. Necessary documents Application Form for VAT Refunds, invoices, a copy of passport or entry/ exit permit, and a copy of credit card receiving the refund. 2. Credit cards only This new manual tax refund policy only allows foreign crew members to receive the tax refund on credit cards instead of in cash or as a check. 3. Acceptable types of credit cards MasterCard, VISA, JCB, and UnionPay card with signature-authorization capability, American Express and UnionPay card without signature-authorization capability not included. 4. Goods shall remain intact. The goods must not be used or switched before being brought out of the ROC so that the tax refund is legitimate. 5. Customs office’s responsibility Customs office is only responsible for accepting application documents and examining the goods. The refund will be verified and refunded by Chunghwa Telecom. KLC calls on shipping lines and shipping agents to disseminate this new policy. For more information, please visit https://www.taxrefund.net.tw/ttr/?lang=en_US or contact Warehouse Division, KLC at (02)24202951 ext. 1231.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=44871bfbba5d4975951345c8f8b60422]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 03 Jun 2025 05:29:01 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Attention when returning to Taiwan! Taichung Customs Urges Travelers Not to Bring E-Cigarettes or Heated Tobacco Products]]></title>
	<description><![CDATA[To protect public health and prevent the influx of illegal tobacco products into the market, Taichung Customs urges travelers not to bring e-cigarettes or heated tobacco products into Taiwan to avoid violating the law and incurring penalties. Taichung Customs reminds the public that as the summer travel season approaches, those traveling abroad should not bring e-cigarettes or heated tobacco products (including components) upon their return. If found in violation, travelers may be fined between NT$50,000 and NT$5 million according to Paragraph 1 of Article 15 and Paragraph 2 of Article 26 of the Tobacco Hazards Prevention Act. For more details, please visit the "Tobacco Hazards Prevention" section of the Health Promotion Administration's website: https://www.hpa.gov.tw/pages/list.aspx?nodeid=41 Taichung Customs emphasizes that Customs will continue to strictly enforce regulations against the import of illegal tobacco products. It will also conduct ongoing public awareness campaigns using official websites, social media platforms, and signage in arrival halls to remind travelers of the rules. If travelers have any questions, they are encouraged to consult Customs officers at the red channel (for declarations/inquiries) during entry clearance. Taichung Customs once again reminds all travelers not to take chances, to avoid penalties and unnecessary losses. Contact Information: Section Chief: Huang Chun Mei Inspection Section, Inspection Division, Taichung Customs. TEL: +886-4-26155172]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e4acefa612994bab9d22f1769c36798f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 28 May 2025 07:41:19 GMT</pubDate>

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<item>
	<title><![CDATA[Importers who have questions about the expenses that should be added into the calculation of customs value may apply to Customs for an advance ruling on customs valuation.]]></title>
	<description><![CDATA[Customs Administration, Ministry of Finance announced that if importers have questions about which expenses should be added into the calculation of customs value of imported goods at the time of declaration, they may apply to Customs for an advance ruling on customs valuation. This can avoid recoverable duties or customs value investigations due to undeclared related expenses, thereby preventing the clearance of imported goods. Customs Administration explained that according to Article 29 of the Customs Act, the customs value of imported goods is determined and calculated on the basis of the transaction value. The term “transaction value” refers to the price actually paid or payable for the imported goods sold from the exporting country to Taiwan. That is, the total amount actually paid or payable by the buyer to the seller or their agent for the imported goods shall serve as the basis for calculation. Therefore, expenses such as commissions, brokerage, design fees, and royalties must be included in the customs value. If Customs discovers any underreporting of these expenses that should have been added to the customs value, it will impose the recoverable duty. If importers have questions about which expenses should be included in the customs value of imported goods, they may apply to Customs for an advance ruling on customs valuation before the goods are imported. To apply, the importer must complete the application form for advance ruling and submit the required supporting documents. The result of an advance ruling shall be valid for three years. Customs Administration stressed that applying for an advance ruling on customs valuation not only reduces disputes between importers and Customs, but also allows importers to better estimate operating costs, minimize administrative appeal cases, and expedite customs clearance. Importers are encouraged to make full use of this service.  If you have any questions, please feel free to contact Customs Administration for more information. Tel: (02)25505500 ext. 2703]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=caf38df2a74143818e030c9db5c83ad3]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 May 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Foreign Residents Renting a House in the R.O.C. for Personal Residence Can Claim Special Deduction for Rent for Housing]]></title>
	<description><![CDATA[The National Taxation Bureau of Kaohsiung, Ministry of Finance announces that housing rental expenses have been reclassified as a special deduction. When filing income tax returns for the 2024 fiscal year, taxpayers who choose the standard deduction can also claim this deduction, effectively reducing the tax burden on renters. The Bureau explains that if taxpayers are residents in the same taxable year, they, their spouses, or dependent lineal relatives do not own houses in the R.O.C. and need to rent housing for their own residence （not for business or professional use）, each household filing income tax can claim a special deduction for rent for housing after deducting government rental subsidies, up to a maximum of NT$180,000 per year. Considering special circumstances, if taxpayers, their spouses, or dependent lineal relatives own property in the R.O.C. that meets one of the five conditions outlined in the Ministry of Finance Decree Tai Cai Shui Zi No. 11304656750 issued on December 3, 2024 （such as: homes damaged or destroyed due to disasters, inherited co-owned property, or situations involving employment, education, medical needs, court-ordered spousal separation, or domestic violence）, they may still qualify for this deduction. The Bureau further explains that taxpayers, spouses, and dependent lineal relatives who do not own houses in the R.O.C. should submit the following documents when claiming special deduction for rent for housing for the 2024 fiscal year: 1. The housing rental contract. 2. Proof of rental payment （such as: receipts signed by the landlord, ATM transfer transaction details, or remittance certificates）. 3. Proof of household registration of the taxpayer, spouse, or dependent lineal relatives at the leased address during the taxable year, or a written affidavit from the taxpayer stating that the leased house is for self-residence and not for business or performing professional services during the taxable year（either one of the two is required）. 4. Relevant supporting documents for those who qualify under any of the five conditions considered as "non-ownership" as defined by the Ministry of Finance. Finally, the Bureau reminds taxpayers that there are exclusion conditions for the special deduction for rent for housing, including: 1.Individual income tax rate applicable at or above 20% （including salary income or various types of income calculated separately for the taxpayer or spouse）. 2.Opting for the single tax rate of 28% on the total amount of the dividents and earnings computed separately. 3.Basic income amount calculated according to the Income Basic Tax Act  exceeding the stipulated deduction amount of NT$7.5 million. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau's website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Mr. Feng.   Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.                                   Phone number: （07）7256600 ext. 7222     ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=95fc87ce1a2045599fde3a0ad593103a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 May 2025 03:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Customs Urges Accurate Declaration of Tariff Code for “Dehumidifiers” to Expedite Clearance]]></title>
	<description><![CDATA[Taiwan is located in a subtropical climate zone, with an average annual relative humidity above 75%. As such, dehumidifiers have become a common household appliance. The applicable import tariff classification, duty rate, and import regulations for dehumidifiers vary depending on their composition, specifications, and intended use. Customs Administration of the Ministry of Finance reminds importers to pay attention to several key points to ensure accurate tariff code declaration and expedite the customs clearance process. According to Customs Administration, with the plum rain season approaching, many importers have inquired about the correct tariff classification for dehumidifiers. Based on the chapter notes of the tariff and the explanatory notes of the Harmonized System (HS), household dehumidifiers equipped with built-in motors and weighing no more than 20 kilograms should be classified under tariff code 8509.80.90 “Other electro-mechanical domestic appliances,” with a 5% duty rate under Column 1. The import regulation is C02 (Some of the commodities under this item are subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs). If the dehumidifier does not meet the above conditions, it should be classified under tariff code 8479.89.10 “Air humidifiers, de-humidifiers” with a duty rate of 8% under Column 1. The applicable import regulations are C02 (Some products require inspection) and MP1 (Importation of Mainland China products in this category is conditionally permitted). Customs Administration further states that, given the wide variety and styles of dehumidifiers on the market, if importers are uncertain about the classification of a new product, they may apply for Advance Tariff Classification Ruling by submitting the “Application for an Advance Ruling on the Tariff of Imported Goods” and relevant documents to the Customs office at the intended port of import. This helps protect their rights and speeds up the customs clearance process. Phone: (02)25505500 ext.1004]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=70459b83b25940e0a60a17b7dec9c56f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 26 May 2025 16:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[The NPA Entrusts National Land to Local Governments for the Development of Inclusive Playgrounds – Central and Local Governments Collaborate to Build a Joyful Childhood.]]></title>
	<description><![CDATA[     In accordance with the spirit of the United Nations Convention on the Rights of the Child and the Convention on the Rights of Persons with Disabilities, the construction of inclusive playground facilities aims to protect the rights of all children—including children with disabilities—to equally enjoy playgrounds. To support this, the National Property Administration (NPA) has relaxed regulations to allow national non-public use land through entrusted management to local governments for the development of inclusive playgrounds, contributing to safeguarding children’s rights and creating joyful play spaces that foster learning and development.         The NPA explained that when local governments require national non-public use land to plan and build inclusive playgrounds, they should first apply for allocation in accordance with Article 38 of the National Property Act. If, after assessment, allocation is deemed unfeasible or difficult, the NPA has relaxed the rules to allow for the entrusted management of national non-public use land designated as “parks,” “green spaces,” or “children’s playgrounds” under urban planning land reservation for public facilities. Before any plans for disposal or use are determined, such land may be entrusted to local governments for the management and construction of inclusive playgrounds under Article 13 of the National Property Act, without requiring the payment of management fees. These facilities will be available for public recreational and sports use by the general public. This entrusted management mechanism not only aligns with urban planning land use zoning requirements, but also alleviates the financial burden on local governments that are unable to apply for allocation due to budget constraints. Through this collaboration, local governments can design and build inclusive playgrounds that stimulate children’s sensory and physical development, create spaces that support the equal participation of all children—including those with disabilities—and maximize the utility of national land.        The NPA further stated that entrusting national non-public use land to local governments for the development of inclusive playgrounds enhances the management and utilization of such land. By working together, central and local governments can create vibrant play environments and effectively safeguard children’s rights, achieving a win-win outcome. Local governments interested in applying for entrusted management to national non-public use land, or seeking further consultation, may contact the respective regional branch offices or service centers of the NPA. Press Release Contact: You, Shu-Man, Section Chief Contact number: +886-27718121 ext. 1211]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=318374ae69d94ae5a9cb1fc15e7da842]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 26 May 2025 16:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[The 2024 Individual Income Tax Return and e-Filing System (online and mobile versions) Will Introduce a Rapid Tax Filing Process to Enhance Filing Efficiency]]></title>
	<description><![CDATA[To help taxpayers complete their individual income tax returns more easily, the online tax filing system will introduce a streamlined process aimed at improving filing efficiency and reducing the operational burden. The National Taxation Bureau of Kaohsiung (hereinafter referred to as the “Bureau”) explained that the “rapid tax filing process” refers to a simplified filing procedure designed for taxpayers who meet certain conditions. First, after the user completes identity verification and logs into the system, a Tax Estimation List will be provided. This list includes information on exemptions, income, and deductions for the members of the taxpayer’s household, and it estimates the tax payable (or refundable) using the most favorable calculation method. Taxpayers only need to review and verify the relevant information. Once the contents of the Tax Estimation List and the taxpayer’s basic information are confirmed to be accurate, the taxpayer can immediately upload the data and complete the filing. If any modifications are needed, the taxpayer may switch to editing mode to make adjustments before submitting the return online. The Bureau further clarified that taxpayers are ineligible for the rapid tax filing process under any of the following five circumstances: if the taxpayer has no income, if the taxpayer has applied for restrictions on investigation or separate income deductions, if the taxpayer selected “separated” when filing individual income tax in the previous year, if household members do not have a recorded year of birth, or if the taxpayer's application for foreign spouses was approved in the previous year. However, taxpayers in any of these situations can still update their basic information, dependents, income, and earned income deductions, as well as choose their tax return/payment method through the general e-filing procedures. After the taxpayer enters the tax return filing and e-filing system (online or mobile versions), the system will automatically determine if the taxpayer qualifies for rapid filing or if the taxpayer needs to proceed with the general filing process. The conditions are summarized in the table below:   The system will determine if the taxpayer qualifies for rapid filing Whether the tax estimation list will be provided Download and confirm the content of the tax estimation list Filing Methods Scenario 1　　　　　　　　 Yes Yes Agree Select the “Rapid Filing Process”: 1.Confirm the basic information 2.Choose the tax return/payment method and upload the data. Scenario 2 Yes Yes Disagree   Choose the editing model: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload Scenario 3　　　　 No No The system does not provide the Tax Estimation List Enter the general filing process: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload The Bureau would like to remind taxpayers that, during the tax return filing period, you can call the toll-free number 0800-000-321 for tax-related inquiries or 0809-099-089 for system operation issues, and a representative will assist you. You can also visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw） to use the national tax smart customer service tools “National Tax Assistant” for tax-related questions and “Bo Er Bang” for system operation issues, both available for online inquiries. Provided by: Collection and Information Management Division Contact person：Section Chief Chang       Telephone No:（07）7256600  Ext. 7830 Written by：Cheng Ting-Hsuan          　    Telephone No:（07）7256600  Ext. 7837]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9a0a9b1b6a504ba986daa5e50744e1ca]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 26 May 2025 01:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Uniform-Invoice Prize Winning Numbers for March to April, 2025]]></title>
	<description><![CDATA[The Taxation Administration stated that the SET iNEWS Channel was commissioned to draw the uniform-invoice prize winning numbers for March to April, 2025, live on a special program at 1 pm on May 25th, 2025. For each draw, there is 1 winning number for the special prize and another for the grand prize, as well as 3 winning numbers for the first prize to the sixth prize. The cloud invoice award includes 30 sets of winning numbers for the one-million-dollar prize, 16,000 sets of winning numbers for the two-thousand-dollar prize, 100,000 sets of winning numbers for the eight-hundred-dollar prize and 2,450,000 sets of winning numbers for the five-hundred-dollar prize. The winning numbers are as follows : for the special prize of NT$10 million, the winning number is 64557267; that for the grand prize of NT$2 million is 64808075; those for the first prize of NT$200,000 are 04322277, 07903676, and 98883497; those for the second prize of NT$40,000 are 4322277, 7903676, and 8883497 (the last seven digits of the three first-prize numbers); those for the third prize of NT$10,000 are 322277, 903676, and 883497 (the last six digits); those for the fourth prize of NT$4,000 are 22277, 03676, and 83497 (the last five digits); those for the fifth prize of NT$1,000 are 2277, 3676, and 3497 (the last four digits); those for the sixth prize of NT$200 are 277, 676, and 497 (the last three digits); and those for one-million-dollar prize of cloud invoice award are LC24652435,  LF89636211,  LF37979437,  LM56829242,   ME49782389,  ME78453519,  LC49618264,  LY82661875,  MA16589053,  LY76175614,  LB19811721,  LM11941880,  LJ62503138,  MK74329294,  LG31673357,  LQ71889025,  ME92505676,  LC25263862,  LX51706421,  MK65381941,  LD17616129,  LQ67133261,  LN38560305,  LG31638037,  LF69330854,  ME57956482,  ML12858914,  LP73001111,  MJ82221361,  LF19800184. The Taxation Administration reminds the public to check their uniform-invoices in hand. The winning numbers for March to April, 2025 are presented on the eTax Portal on the M.O.F. website at https://www.etax.nat.gov.tw/etwmain/en/etw183w. In order to receive the prize, a winner must fill out the form on the back of the uniform invoice and present it with his/her identity document (such as: identity card, residence certificate, passport) from June 6th, 2025 to September 5th, 2025.   Press Release Contact: Miss LIN, Section Chief Phone: (02)2322-8203      ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=665191cd859a41de9136cc31b4c7468a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 25 May 2025 05:00:00 GMT</pubDate>

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	<title><![CDATA[Important Notice for Profit-Seeking Enterprises Preparing Transfer Pricing Reports]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance, stated that profit-seeking enterprises undertaking controlled transactions in 2024 shall prepare a transfer pricing report when filing their 2024 profit-seeking enterprise income tax return in accordance with Paragraph 1, Article 22 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing (hereinafter referred to as “the Regulations”). However, enterprises that meet any of the specified conditions may substitute the transfer pricing report with other documentation sufficient to demonstrate that their transfer pricing results are at an arm's-length results in accordance with Paragraph 3, Article 22 of the Regulations; and Point 1 of Ministry of Finance Orders Tai-Tsai-Shui-Zi No. 09704555160,  No. 10304578300, and No. 10800035640, issued on November 6, 2008, February 2, 2015, and September 5, 2019, respectively. The aggregate of operating and non-operating income for the year (hereinafter referred to as “total amount of revenue”) is less than NTD 300,000,000. The total amount of revenue for the year is no less than NTD 300,000,000 but less than NTD 500,000,000, and the profit-seeking enterprise satisfies the following conditions: (1) The profit-seeking enterprise is not entitled to any tax incentives, or the aggregate amount of actual tax deductions declared in accordance with any applicable acts from the amount of income tax payable for the current year's income tax return and the additional tax on undistributed earnings from the previous year is no more than NTD 2,000,000. (2) The profit-seeking enterprise has not claimed deductions of losses incurred in the previous 10 years, or the total amount of such deductions claimed is no more than NTD 8,000,000. (3) Financial holding companies or companies and their subsidiaries specified in the Business Mergers and Acquisitions Act have not engaged in transactions with offshore related parties (including head offices and branch offices); profit-seeking enterprises other than aforementioned companies have not engaged in transactions with offshore affiliated enterprises (including head offices and branch offices). Those who do not meet the above conditions but whose total amount of controlled transactions for the entire year is less than NTD 200 million. The Bureau explained that profit-seeking enterprises required to prepare a transfer pricing report shall submit the report within one month after receipt of a notice of investigation sent by the tax authority. This deadline may be extended by one additional month if necessary. In addition, to assist profit-seeking enterprises in preparing transfer pricing reports for their controlled transactions in accordance with the Regulations, key points are summarized in the following table to remind taxpayers. The Bureau urges profit-seeking enterprises to pay attention to the relevant regulations when conducting transfer pricing analysis and to submit the transfer pricing report or other substitute document by the deadline. If there are any questions, taxpayers are welcome to call the toll-free number 0800-000-321. (Contact person: Section Head Lin from the Profit-Seeking Enterprise Income Tax Division, Tel: 2311-3711 Ext. 1365)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=edc9c34f852a451fa713a81eda786d5e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 23 May 2025 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14107” 10-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on June 10, 2025 the “A14107” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 10-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on June 13, 2025, and the maturity date will be June 13, 2035. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=15856f8989944b69aa09b36aab4f41f0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 22 May 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Statistical Bulletin - Steady post-pandemic recovery of accommodation industry; sales in 2024 reaches NT$180 billion, up 43% from pandemic period.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_10_ACCOMMODATION.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0ed1319ec435486597fc4007ba701f74]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 22 May 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[Kaohsiung Customs Urges Accurate Declaration of Tariff Number for “Paper-Skinned Walnuts” for Smooth Clearance]]></title>
	<description><![CDATA[Kaohsiung Customs (KHC) stated that “paper-skinned walnuts,” a popular snack in recent years from mainland China, are often brought back by travelers as souvenirs. Some business have seen the opportunity and imported such product from Mainland China for sale in Taiwan.  Imported food is subject to inspection by the Taiwan Food and Drug Administration (TFDA), Ministry of Health and Welfare to ensure safety and compliance with regulation. The importers are also required to accurately declare the tariff number of goods and pay the corresponding customs duties.   The Customs further clarified that most so-called “paper-skinned walnuts” produced in Mainland China are often seasoned with various flavorings to enhance the taste. These products should be classified under tariff number 2008.19.90.90-9 —"other nuts and seeds, including mixtures, not containing ground-nuts, otherwise prepared or preserved"—with a 20% tariff under column 1 and subject to import regulation code F01 (the importers shall apply for inspection to TFDA in accordance with relevant regulations). This classification covers nuts that are dry-roasted, oil-roasted, or fat-roasted, regardless of whether they are coated with vegetable oil, salt, spices, or other additives. However, importers often mistakenly declare them under chapter 8, which pertains to edible fruits and nuts that are only fresh (chilled), frozen, dried, or provisionally preserved but unsuitable in that state for immediate consumption.   KHC urges importers to ensure accurate tariff number declaration to facilitate customs clearance and minimize disputes. Importers with questions and uncertainties are encouraged to apply for advance tariff classification ruling prior to importation in accordance with The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods to safeguard their rights. For inquiries, please contact the Advance Tariff Classification Ruling Service at 07-5628262.   Division: Kaohsiung Airport Branch Contact: Weng Si Si Tel: 082-337028]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=02a156c89af2465e99c00d2fb7d98b27]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 21 May 2025 06:28:20 GMT</pubDate>

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<item>
	<title><![CDATA[National Taxation Bureau Reminds Stock Investors: Don’t Miss Out on Your Tax Refund!]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, MOF, stated that during the individual income tax filing period, there are often inquiries from taxpayers whose total annual income does not reach the taxable threshold and who also have no tax withheld at source. Many assume that since they neither owe taxes nor have taxes withheld, they do not need to file a tax return. The Bureau explained that during the May income tax filing season, a taxpayer, Ms. Li, called to ask whether she needed to file a return, as her total income for 2024 was only NT$200,000, below the taxable threshold. Upon further inquiry, it was discovered that part of her income was from dividends. The Bureau would like to specifically remind the public that since 2018, individuals receiving dividends or surplus distributions from companies, cooperatives, or other legal entities – sourced from earnings of 1998 or later – can calculate a deductible tax credit equal to 8.5％ of the total household dividend and surplus amount. The maximum deductible per household is NT$80,000. If this credit exceeds the amount of tax owed, the difference may be refunded. The Bureau assisted Ms. Li in logging into the “Mobile Tax Filing for Individual Income Tax” website using her smartphone. After calculating, she discovered she was eligible for a refund of NT$8,500. Once she confirmed the information was correct, she chose the “Direct Deposit Refund” option, entered her bank account details, and successfully completed her mobile tax filing. The Bureau reminds the public that even if their annual income does not reach the taxable threshold, those with dividend income should still check whether they are eligible for a tax refund. A tax return must be filed to claim a refund – don’t let your rights for a tax refund slip away! For those using the “Direct Deposit Refund” option, simply provide a bank or post office account number during filing or choose to reuse the account used for a successful tax payment or refund in the previous year. Once approved, the refund will be directly deposited into the designated account, which saves time and is both secure and convenient. For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided. 〔Contact person: Ms. Wang, Head, Collection and Information Management Division; Tel: （03）3396789, ext. 1180 〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a49194b8ae004aeab010741181708e10]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 21 May 2025 02:50:00 GMT</pubDate>

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	<title><![CDATA[Diversified Revitalization of National Public Use Property to Create Added Value]]></title>
	<description><![CDATA[     To support national policies such as public construction and social welfare, national property is prioritized for use by government agencies at all levels for official and public purposes. The National Property Administration (NPA), Ministry of Finance, stated that agencies, which manage national public use properties and are already using them according to their designated public purposes or operational objectives, may revitalize said properties and generate revenue in accordance with relevant regulations. The NPA encourages agencies to enhance the use of national public use properties without compromising their intended public purposes, thereby creating added value. In 2024, revenue from national public use property reached over NT$45.6 billion, which was allocated to the national treasury to support various national development initiatives and enhance public well-being.         There is a wide range of revitalization methods adopted by agencies for national public use properties, including promoting arts and culture, environmental sustainability, and operating food and lodging services. The following are specific examples: The Hakka Affairs Council manages the Liudui Hakka Cultural Park Performance Hall, which, in addition to internal use, is also rented out by time slots to agencies, companies, organizations, schools, or individuals for academic, cultural, public welfare, or educational events, thereby enhancing its utilization. The Veterans Affairs Council’s Changhua Farm manages national land in Hanbao Village, Fangyuan Township, Changhua County, primarily for seawater aquaculture. The farm consigned operations through public bidding, providing ponds and technical information to winning bidders for clam and mussel farming. This approach reduces management costs, increases revitalization revenue, creates local job opportunities, promotes eco-friendly aquaculture, preserves wetland habitats for waterbirds, and contributes to biodiversity and sustainable environmental development. The Maritime and Port Bureau of the Ministry of Transportation and Communications oversees the Gaomei Lighthouse. After the lamp was relocated in 1982, its original navigation function diminished. To promote lighthouse tourism, a historic building restoration and reuse project was implemented, upgrading basic infrastructure in the area and transforming the lighthouse into an accommodation site. In addition to lodging, the site offers local cuisine light meals, cultural and creative exhibitions, and allows visitors to climb to the top of the tower for a panoramic view of the Gaomei Wetlands.        By adopting diverse revitalization models within the scope of public use, national public use property contributes to local development, environmental sustainability, and the reuse of national assets. The NPA will continue to promote national property revitalization policies through educational training and on-site inspections, thereby improving the efficiency of national asset utilization and creating a sustainable source of revenue. Press Release Contact: Chen, Chien-Han, Section Chief Contact number: +886-27718121 ext. 1611]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=247c7688a80f43be918a370b4f0a4bee]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 20 May 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Taipei Customs Urges Importers To Declare Machinery Parts Correctly To Expedite Customs Clearance]]></title>
	<description><![CDATA[Taipei Customs advised importers to be aware of the rules of tariff classification under Notes 2 (A), Section XVI of the "Customs Import Tariff of the Republic of China" with regards to machinery parts, such as heading 8481 "taps, cocks, valves and similar appliance.", heading 8482 "ball or roller bearings", heading 8483 "gears, cranks, bearing housing, plain shaft bearings, and gears and gearing", as well as heading 8484 "gaskets and similar joint". Correct declaration of machinery parts will expedite customs clearance process and avoid disputes over tariff classification. Taipei customs stated that the tariff number classified is closely related with tariff and import regulations. According to Notes 2 (A), section XVI, if machinery part are used in specific machines, which are classified into Chapter 84 or 85, theses parts are in all cases to be classified in their respective headings. In addition, under General Rules Section Notes 2 (II), Section XVI of the "Explanatory Notes To The Harmonized Commodity Description And Coding System", the machinery parts should be classified into the exclusive headings on the basis of their own characteristics. Taipei Customs takes "milling machine parts, water stop ring of the tool holders (made of alloy steel and covered with rubber)", for instance. Importers often make a declaration of tariff number 8466.92.00 to customs, applicable to tariff rate 2.5%, due to being used in milling machines. However, the function of the water stop ring is to prevent water from leaking through sealing. In this aspect, it should be classified under the tariff number 8484.10.00 "Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal" applicable to tariff rate 5%. In this aspect, tariff numbers wrongfully applied not only lead to clearance delays, but also affect duty payments.. Taipei Customs suggests importers apply to customs for an advance tariff classification of imported goods prior to importation in accordance with "The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods" if they are unaware or doubtable of which tariff numbers should be classified. If there is any further question, please feel free to contact Taipei Customs at 03-3834265 ext. 4730 for more information.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4224c6b7ff704e948d122ed8a52a231a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 20 May 2025 06:51:05 GMT</pubDate>

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<item>
	<title><![CDATA[MOF Will Issue Treasury Bills in June]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on June 2, 2025 the “T14004” and auction on June 11, 2025 the “T14005” Treasury Bills, responding according to the needs and adjustments of Treasury. The “T14004” 91-day Treasury Bills totaling 30 billion New Taiwan dollars (same currency applies hereinafter) will be issued on June 3, 2025, and the maturity date will be September 2, 2025. The “T14005” 28-day Treasury Bills totaling 30 billion will be issued on June 12, 2025, with a maturity date of July 10, 2025. The details of the treasury bill issuance in June are amended as follows: Month June Days 91 28 Auction Date June 2 (Mon) June 11 (Wed) Issue Date June 3 (Tue) June 12 (Thu) Issue Amount (NT$ 100 million) 300 300                     According to the National Treasury Administration of the Ministry of Finance, banks, insurances, securities, bills finance companies, and Chunghwa Post Co., Ltd are allowed to take part in the Treasury Bills auction directly. Individuals and institutional investors need to submit bids through bills houses regulated by “The Act Governing Bills Finance Business.” Auctions of Treasury Bills will be conducted through single yield auction and publicly issued at a discount. Contact Information: Section chief Lai, Debt Management Division Tel: 02-2322-8352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7e61394c57c2430cbe6a2d0298060228]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 19 May 2025 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Profit-seeking Enterprises Establishing Scholarships – Expenses May Be Deductible Under Certain Conditions]]></title>
	<description><![CDATA[A foreign company inquired by phone with the National Taxation Bureau about whether they could claim expenses for establishing scholarships for employees’ children, as they have invested in Taiwan for many years and wish to enhance their company welfare and multinational corporate image. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that whether scholarship expenses established by profit-seeking enterprises can be claimed as company expenses depend on the recipients and conditions. If a company establishes scholarships for employees’ children with clearly defined application criteria, the scholarship payments can be recorded under “Other Expenses.” However, scholarships for customers’ and shareholders’ children cannot be claimed as company expenses under Article 38 of the Income Tax Act and Article 62 of the Regulations Governing Assessment of Profit-seeking Enterprise Income Tax, as they are not related to the main business or auxiliary operations. The Bureau further explains that if a company establishes scholarships for employees’ children with application requirements based on academic or conduct performance standards, the received scholarships can be exempt from reporting as employee income under Subparagraph 8, Paragraph 1, Article 4 of the Income Tax Act. Without such reward conditions, the payment would be considered educational assistance for employees’ children, classified as a form of salary that must be included in the employee’s salary income for withholding tax purposes. The Bureau would like to remind businesses that scholarship expenses must meet certain conditions to be deductible. Profit-seeking enterprises should pay special attention to avoid tax law violations that could result in additional taxes and affect their own rights and interests. For related queries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website（https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper”. Provided by: Zuoying Tax Collection Office, National Taxation Bureau of Kaohsiung, Ministry of Finance Contact Person： Ms.Song                     Contact Number：（07） 5874709 ext. 6930 Written by： Chou Yu-Hsiu                     Contact Number：（07）5874709 ext. 6936]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=940a6b8b76c1412a8b2296c0b683a88b]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 19 May 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[NPA Procurement Integrity Platform Cross-Sector Communication Meeting: Public-Private Partnership Advances Collaboration for New Government Office Development Project]]></title>
	<description><![CDATA[     To develop government office buildings through public-private partnerships, the National Property Administration (NPA) initiated a joint development project involving national land located at Lot No. 225, Subsection 5, Ren’ai Section, Da’an District, Taipei City. Under this initiative, a private partner was introduced to construct two government office buildings on behalf of the NPA at the original site. Additionally, two other land parcels — one in the Nangang Section and the other in the Zhongshan Section — were provided through the establishment of superficies rights, allowing the private partner to construct and operate its own buildings. This marks the first off-site development model in Taiwan where national land was used for office buildings through a public-private partnership.         Due to price fluctuations, rising investment costs, and other macroeconomic factors, the project underwent multiple failed tenders. After three rounds of project review and approval of the revised plan by the Executive Yuan, the tender was finally awarded. As the construction phase officially begins, the NPA, in alignment with the principles of the Procurement Integrity Platform — “cross-sector collaboration,” “public-private partnership,” “administrative transparency,” and “all-out supervision” — held a Procurement Integrity Platform Communication Meeting on May 16, 2025. The meeting was chaired by NPA Deputy Director-General LI, CHENG-TSUNG and attended by Chief Prosecutor CHIANG, CHEN-YU of the Taipei District Prosecutors Office; Chairman YEH, YI-CHANG of Transparency International Taiwan; Architect HUANG, HSIU-CHUANG; Section Chief LI, CHENG-LI of the Public Construction Commission, Executive Yuan; Deputy Director HUNG, CHUN-YUEH of Anti-Corruption Division, Agency Against Corruption, Ministry of Justice; and Deputy Director LIN, HSIN-CHIEH of the Ministry of Finance’s Department of Civil Service Ethics.        At the meeting, the private partner gave a presentation on the construction plans and responded to key topics raised by the NPA, including surveys of nearby structures, prevention of construction-related disputes, sand and gravel disposal, handling of undue external interference or lobbying, and traffic maintenance. Participants from both public and private sectors, as well as invited experts, provided in-depth suggestions and feedback. The meeting fully demonstrated the function of the Procurement Integrity Platform in facilitating intersectoral dialogue. It is hoped that this collaborative effort will help build a transparent and accountable administrative environment, ensuring that the project progresses in full compliance with the law and in a thorough and efficient manner. Press Release Contact: Juang, Liang-Chyan, Director Contact number: +886-27718121 ext. 2201]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f6a3286751994a3499073b14a43a363a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 15 May 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-In 2024, the Public Welfare Lottery helped employment for 68,000 disadvantaged individuals, with nearly half of them being female, setting new record.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_09_Lottery.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c095473580944fd4a0ccc60a61444e18]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 15 May 2025 06:00:00 GMT</pubDate>

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	<title><![CDATA[The National Financial Stabilization Fund (‘the Fund’) denies partnership with "Yuan Yong Xiong Company" on "Bridge of Protection" Project, urges public vigilance against fraud]]></title>
	<description><![CDATA[The Fund solemnly clarifies that recent reports published on a certain website, claiming that the Fund has formed a strategic partnership for the first time with the private investment firm Yuan Yong Xiong Co. to jointly launch the "Bridge of Protection" cooperation project, are false information. The Fund urges the public not to be misled or deceived. It is currently taking steps to have the misleading content removed from the website. The Fund calls on the public to remain cautious and avoid placing trust in such information if encountered before the removal is completed, in order to protect their rights and interests.   Contact Person: Director Lee, Xìng-Fen Contact Tel. (02)2322-8057]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=acb2eda381cc4965b0aa8706dcc68733]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 16:00:00 GMT</pubDate>

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	<title><![CDATA[Multiple Tax Payment Methods of Your Choice – Electronic Payments Make Your Life Easier]]></title>
	<description><![CDATA[To enhance the convenience of tax payments, the 2024 Individual Income Tax Return Filing offers multiple payment channels （as shown in the table below） . Through the Individual Income Tax E-Filing System or the Tax Online Payment Service website （https://paytax.nat.gov.tw）, taxpayers can pay the tax via credit card, chip debit card, demand （savings） deposit account, e-payment account, mobile payment tools, authorized direct debit, or automated teller machine （ATM）. Moreover, taxpayers can scan the mobile QR code on the tax bill to make a payment, or present the tax bill at any commissioned bank of the R.O.C. government treasury to pay with cash or checks. For tax amounts under NTD 30,000, payments can also be made at any 7-Eleven, FamilyMart, Hi-Life, or OK convenience store. The National Taxation Bureau of Kaohsiung（hereinafter referred to as “the Bureau”) has summarized the various tax payment channels available for the 2024 Individual Income Tax E-Filing, as shown in the table below. Taxpayers are encouraged to choose the payment method that best suits their needs.  Payment Method Description E- Payment　　　 Credit card Limited to a credit card held by the taxpayer or their spouse, and only one credit card may be used.   Chip debit card Not limited to the taxpayer’s debit card（taxes on behalf of others may be paid）, and is used for real-time transfer payment.   Demand （savings） deposit account Limited to the taxpayer’s demand （savings） deposit account. The taxpayer must log in to the e-tax filing system using a certificate for real-time transfer payment.   E-payment account An e-payment account does not need to be registered under the taxpayer’s name. Real-time transfer payments can be made using a mobile payment APP.   Mobile Payment Pay using a credit card or chip debit card through the “Mobile Payment Tool,” a tax payment app that requires prior registration.   Authorized Direct Debit Limited to the deposit account of the taxpayer, their spouse, or dependent （online filing requires the use of the taxpayer’s or spouse’s account）. Please ensure sufficient funds are reserved in the account for direct debit. Automated Teller Machine （ATM） Payment can be made via transfer at a financial institution or post office ATM labeled with “Interbank: Withdrawal + Transfer + Tax Payment.” Non-electronic　　 payment　　 At the Convenience Store Only applicable for income tax amounts under NTD 30,000. Payment can be made by presenting the tax bill with a barcode, or a tax bill printed from a convenience store’s multimedia kiosk.   With Cash or Check Please make the payment at any commissioned bank of the R.O.C. government treasury（excluding the post offices） using cash or checks dated no later than June 30, 2025.   The Bureau encourages taxpayers to utilize the online tax return filing system and make payments via e-payment to avoid the inconvenience of counter payments and the risk of losing cash. If you have any questions, feel free to dial the toll-free service hotline at 0800-000-321 for more information. Our dedicated team at the National Taxation Bureau is here to help. You can also visit the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online using the national tax smart customer service tool “National Tax Assistant.” Provided by: Collection and Information Management Division Contact person： Ms. Chou         Telephone No：（07）7256600  Ext.7680 Written by： Shih Meng-shan     Telephone No：（07）7256600  Ext.7636      ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4a58677beed7454fb26b2f08aec11f70]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[Filing and Paying Income Tax Returns Is Stress-free – Interest-Free Extensions and Installment Options Are Available]]></title>
	<description><![CDATA[In response to the impact of the United States’“Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung （hereinafter referred to as “the Bureau”) announces that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return filing period（May 1 to June 30, 2025） may apply to the tax collection authority for an interest-free extension or installment plan. This is in accordance with Article 26 of the Tax Collection Act and the Ministry of Finance’s “Guidelines of the Tax Collection Authority for Reviewing Taxpayers’ Applications for Extensions or Installment Payments Due to the Impact of the United States’ Reciprocal Tariffs Policy”, issued on April 17, 2025, under Order Tai-Tsai-Shui-Zi No. 11404554260, to assist taxpayers in overcoming related financial difficulties. Applicants must submit relevant supporting documents – such as proof of assistance or measures provided by the central competent industrial authority in response to the policy, reduced profit-seeking enterprise revenue, salary reductions, involuntary termination, reduced working hours, and other relevant evidentiary documents – by June 30, 2025. The Bureau provides the following methods and procedures for applying for tax payment extensions or installment plans: Application Method Procedure Written Application Fill out the application form and submit it along with the required supporting documents. The application can be submitted in person at the Bureau’s service counter or by mail.   Online       Applications      Income Tax Returns Filing 1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on either “E-Filing and Payment of Individual Income Tax Returns” or “E-Filing and Payment of Profit-Seeking Enterprise Income Tax,” then log in after completing verification. 2. Select “Payment in Cash” as the payment method. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents. Estimated Calculation of Individual Income Tax   1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on “Online Registration for the Estimated Calculation of Individual Income Tax”（Chinese version only）, then log in after completing verification. 2. Select “General Tax Payment （payment via cash, ATM）”, then click “Confirmation” to submit. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents.   eTax Portal, Ministry of Finance   1. Log in the eTax Portal of the Ministry of Finance website （https:// www.etax.nat.gov.tw）. 2. Individual verification requires either a natural person identification card or a National Health Insurance （NHI） card, while verification for a profit-seeking enterprise requires an industrial commerce identification card 3. Fill out the required information and upload the relevant certification documents. The Bureau further states that, for taxpayers affected by the tariffs, the duration or number of periods for an approved extension or installment plan will depend on the amount of tax payable and will be interest-free. Taxpayers may apply for a maximum extension of up to one year or up to 36 monthly installments over three years. The Bureau will review applications promptly, with flexibility and simplified procedures. For inquiries regarding tax payment measures or the application process, please call the toll-free service hotline at 0800-000-321. The National Taxation Bureau is here to assist you.  Provided by: Collection and Information Management Division Contact person： Ms. Chou    Telephone No：（07）7256600  Ext.7680 Written by： Hsieh Mei-hui    Telephone No： （07）7256600  Ext.7630]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=c6d94892117b44e99fc96b8b9194d5e6]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[The National Taxation Bureau of Kaohsiung Reminds the Public to Beware of Scam Emails Falsely Claiming to Be from the Ministry of Finance]]></title>
	<description><![CDATA[The National Institute of Cyber Security（NICS） recently reported a wave of scam emails impersonating the Ministry of Finance under the pretense of conducting tax investigations. The perpetrators aim to carry out social engineering attacks by luring recipients into opening, downloading, and executing malicious attachments, with the intent of stealing users’ personal information. These attacks have led to the loss of individual and corporate data, as well as financial damages. The NICS would like to remind the public to stay vigilant and watch out for such fraudulent emails. The National Taxation Bureau of Kaohsiung（hereinafter referred to as the Bureau）, Ministry of Finance, points out that these scam emails often use subject lines such as “Notification of Tax Authority Investigation” or “List of Enterprises Subject to Tax Inspection” to attract recipients’ attention and trick them into opening the emails. Once the attachment in these malicious emails is opened, the hackers may gain control of the user’s computer or steal sensitive and confidential data and documents. The Bureau highlights that, for matters involving significant tax investigations, the National Taxation Bureau will issue an official letter rather than send an email with suspicious attachments. The Bureau reminds both citizens and businesses to carefully verify the source of emails, stay alert to unexpected tax investigation notices, and ensure that antivirus software is properly installed and regularly updated on the devices used to receive emails. The Bureau also advises the public not to click on links or open attachments in unsolicited emails, and not to enter their personal identification number. If you receive a suspicious message or hyperlink, you may call the anti-fraud hotline 165 or the toll-free service line at 0800-000-321 for assistance. You can also visit the Bureau’s official website （https://www.ntbk.gov.tw） for more information.       Provided by: Collection and Information Management Division Contact person： Mr. Chi             Telephone No：（07）7256600  Ext. 7880 Written by：Tsai Cheng-hung  　Telephone No：（07）7256600  Ext. 7888]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d62f440235ac4cc0a48a1cecea7e7442]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

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	<title><![CDATA[Preliminary Total Net Tax Revenue for April 2025]]></title>
	<description><![CDATA[For the month of April 2025, total net tax revenue was NT$ 154.1 billion, which is NT$ 4.9 billion （-3.1%） less than the same month last year, while cumulative January to date was NT$ 708.0 billion, NT$ 8.5 billion （-1.2%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 97.7%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b9fbd80bb633424d9985d8bc95ff864c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 12 May 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Summary of Exports and Imports for April 2025]]></title>
	<description><![CDATA[For Apr. 2025, total exports expanded 29.9% year on year to US$ 48.66 billion; total imports rose by 33.0% from a year earlier to US$ 41.46 billion. The trade balance of this month was favorable, amounting to US$ 7.21 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=47e6b59e44584d1785250ac065e3d35f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 08 May 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Streamlining Bonded Declaration Documents And Enhancing Remote Audits]]></title>
	<description><![CDATA[Taichung Customs stated that in response to U.S. tariff policies, the Ministry of Finance proposed a support program for Taiwan's export supply chain on April 4, 2025. This program includes two customs clearance simplification measures: one is to streamline bonded customs declaration documents, and the other is to expand remote customs audits. These measures directly benefit a total of 1,224 bonded enterprises. Not only do they effectively reduce the operational burden on businesses, but they also help achieve the win-win goal of increasing the level of autonomous management by enterprises and reducing intervention by Customs authorities. Taichung Customs further explained that streamlining bonded customs declaration documents means that bonded factories, bonded warehouses, logistics centers, and bonded enterprises in science parks, industrial parks, agricultural technology parks, and free trade zones are now allowed to submit a consolidated monthly declaration for goods released from the factory or warehouse in the previous month by the 15th of each month, without needing to attach packing lists. This significantly reduces operational costs and administrative workload for businesses. The expansion of remote audits also reduces the need for on-site inspections by leveraging technology and online solutions, thus ensuring minimal administrative interference. Taichung Customs concluded by affirming its commitment to implementing the two measures under the Ministry of Finance's export supply chain support program. It will also actively listen to feedback from businesses and adjust relevant procedures as necessary to achieve the dual goals of trade facilitation and effective oversight. If bonded enterprises have any questions about the new measures, they are welcome to contact Taichung Customs at any time. Contact Information: Central Science Park Section, Bonding Division, Taichung Customs. TEL: +886-4-25602706 ext. 68 Mr. Chiang]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1e780eb445a54fd586e8ecd28a178d63]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 06 May 2025 07:01:11 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Aliens Staying Over 183 Days Can File Taxes Online]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area（NTBNA）, MOF, stated that aliens residing in Taiwan, even without household registration, will be recognized as “residents of the Republic of China” if they have stayed in Taiwan for at least 183 days within a taxable year. These individuals must file an individual income tax return in May of the following year for income sourced from Taiwan and compensation received from overseas employers for services rendered in Taiwan. For the 2024 tax year, the tax filing period for aliens will begin on May 1, 2025, and the deadline for filing and payment is June 30, 2025. The Bureau would like to remind aliens to keep track of their stay duration and ensure timely tax filing to protect their legal rights. The Bureau further explained that alien taxpayers can file their tax returns online through the Ministry of Finance’s e-Filing and Tax Payment Service website（https://tax.nat.gov.tw）. The “Individual Income Tax Return for Aliens E-Filing System” is available in both Chinese and English, and taxpayers can log in using one of the following four methods to complete their filing online: 1. Aliens Citizen Digital Certificate 2. National Health Insurance Card + Registered Password 3. Approved Digital Certificate from the Ministry of Finance 4. “Taxpayer ID Number” + “Passport Number, ARC Number, or Entry Permit Number” In addition to paying taxes via designated financial institutions and major convenience stores (for tax amounts under NT$30,000), aliens can also pay using credit cards or financial chip cards through the online system. Tax refunds for alien taxpayers follow the same procedures as for nationals of the Republic of China. Refunds can be processed through general check issuance or transferred to the taxpayer’s, spouse’s, or dependent’s postal passbook savings account, postal giro account, or New Taiwan Dollar bank account in their financial institution, making the process more convenient and efficient. The Bureau encourages alien taxpayers to utilize online tax filing to avoid long queues at the tax office, ensuring a safe, time-saving, and convenient experience. Taxpayers should complete their filings as early as possible to safeguard their rights. For further inquiries, please call the toll-free service hotline at 0800-000321, where detailed consultation services will be provided. 〔Contact  person: Ms. Hsu, Head, Collection and Information Management Division;Tel:（03）3396789 ext. 1170〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b8ae2181a22146fdaccfe0aaff391b39]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 06 May 2025 06:35:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-seeking enterprises with overdue tax payable may still apply for offsetting between profits and losses if conditions are minor.]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area（NTBNA）, M.O.F., stated that if a profit-seeking enterprise organized as a company seeks to apply for offsetting between profits and losses regulations under Article 39 of the Income Tax Act, it must keep a complete set of account books and evidential documents, use the Blue Returns, or the account books audited and attested by a certified public accountant. Additionally, it should file annual income tax return within the prescribed period. In a recent announcement, the Ministry of Finance issued an interpretive ruling relaxing the requirement that profit-seeking enterprises must file annual income tax returns within the prescribed period to apply for offsetting between profits and losses. If a profit-seeking enterprise files its income tax return late, it must pay the amount of tax due independently. However, if the taxpayer does not meet the requirements under Paragraph 1, Article 20 of the Tax Collection Act, which mandates the imposition of a delinquency charge, the case may be considered minor depending on the circumstances. In such cases, the taxpayer may still be eligible to apply for the offsetting of profits and losses.  The Bureau explained with an example: Company A has maintained a complete set of account books and supporting documents for 2023, reporting an annual income of NT$10 million, audited and certified by a certified public accountant. After deducting NT$5 million in losses from the previous 10 years, the taxable income is NT$5 million, and the tax payable is NT$1 million. Company A filed its settlement declaration on May 31, 2024, but the tax payable was not settled until June 3, 2024. According to Paragraph 1, Article 20 of the Tax Collection Act, a delinquency charge equal to 1% of the amount of said tax shall be charged for every 3 days of delay. Although Company A settled the tax payable late, it does not meet the criteria for delinquency charges. According to the new interpretive ruling issued by the Ministry of Finance, the offset of NT$5 million in profits and losses is still applicable.  The Bureau would like to remind profit-seeking enterprises that if they settle the tax payable more than 3 days after the prescribed deadline, they will not meet the 'timely filing' requirement and will not be eligible to apply for the offsetting of profits and losses. If you have any questions, please visit the NTBNA website （https://www.ntbna.gov.tw） to learn about the relevant laws, or call the toll-free service number 0800-000321 for detailed consultation services. 〔Contact person: Ms. Liu, Head, Profit-seeking Enterprise Income Tax Division； Tel:（03）3396789 ext. 1340〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=409dbbd1052f42d1bd52e0f0a6a056fa]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 06 May 2025 06:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Mystery box toys currently popular, business entities should file taxes honestly for online sales]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, with the booming stay-at-home economy, popular dolls have triggered a collecting craze. The purchase of various healing peripheral products continues to increase and the prices have skyrocketed. Business entities are eager to maximize business opportunities by selling popular dolls. They sell various exclusive and limited-edition dolls which are purchased from abroad in physical stores or on online platforms. The NTBNA would like to remind profit-seeking online sellers who adopt online purchase and sales models to sell self-imported goods, and have been approved to use uniform invoices, to issue full taxable invoices to the purchasers, then report and pay business tax in accordance with regulations. The NTBNA explained that it was recently discovered that a business entity approved of using uniform invoices within its jurisdiction has been selling Japanese animation peripheral products and dolls through e-commerce platforms since 2022. The business entity failed to issue uniform invoices and report business tax in accordance with regulations. The tax authority discovered that the business entity had under-reported sales of more than NT$7 million. In addition to the additional business tax of more than NT$350,000, the business entity was also charged a severe penalty of NT$170,000 in accordance with Subparagraph 3, Paragraph 1, Article 51 of the Value-Added and Non-Value-Added Business Tax Act and Article 44 of the Tax Collection Act. The NTBNA would like to remind business entities to honestly issue uniform invoices when selling goods. In the case of failure to issue uniform invoices, where business entities voluntarily file a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which business entities have failed to issue uniform invoices, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF, the business entities may be remitted from the punishments of the provisions of Article 48-1 of the Tax Collection Act. If there are any tax-related questions, please make use of the "Online Transaction Taxation Zone" under the tax information section of the Ministry of Finance's tax portal (www.etax.nat.gov.tw) to obtain relevant information or call the toll-free service hotline 0800-000321 for consultation, the NTBNA will wholeheartedly provide consulting services.   〔Contact Person: Ms. Zheng Sales Tax Division；Tel：（03）3396789 ext. 1260 〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8552a9cb44b140edb87bce419c245b76]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 06 May 2025 06:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14104R” (reopen) 5-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on May 20, 2025 the “A14104R”（reopen） Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 5-year bonds totaling 30 billion New Taiwan dollars （same currency applies hereinafter） will be issued on May 23, 2025, and the maturity date will be March 12, 2030. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=06561dd2a2e84df59d998c322d90d635]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 05 May 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistical Bulletin-Taiwan's services trade with the United States shifted from a long-term deficit to near balance over the past four years, driven primarily by growth in transport surplus.]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_08_TiSUS.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6fe88744392d4b18b4c9ddbbc1a7f615]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 01 May 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Notes on the 2024 Alien Individual Income Tax Return]]></title>
	<description><![CDATA[According to the National Taxation Bureau of Taipei, Ministry of Finance, the filing season for the 2024 Alien Individual Income Tax Return will begin on May 1, 2025. The Bureau advises all foreign taxpayers to prepare the necessary documentation to ensure timely compliance with their tax obligations.  The Bureau states that during the filing season for the 2024 Alien Individual Income Tax Return, which runs from May 1 to June 30, 2025, foreign taxpayers can visit the Ministry of Finance's e-Filing and tax payment service website (https://tax.nat.gov.tw) or the Bureau's website (https://www.ntbt.gov.tw) to download the e-Filing program and use the software to file tax returns on the Internet. In addition, taxpayers using Mac computers, Linux computers, or tablets can also use the online version to file tax returns. E-Filing provides the following four ways to log in, which are fast and convenient: Alien Resident Digital Certificate issued by the Ministry of the Interior. National Health Insurance card that has been registered for the National Health Insurance card online service. Financial CA approved by the Ministry of Finance. The uniform ID No. of your residence permit or visitor visa, and passport number, residence certificate number, or permit number as of January 31, 2025 (enter the inquiry code and date of birth to download the income and deduction data). The Bureau reminds that, after completing the online filing, all supporting documents, such as those for dependent relatives, labor compensation from overseas employers, itemized deductions, and special deductions should be sent to the local taxation bureau before July 10, 2025. Foreign taxpayers residing in Taipei City should send the documents to the Foreign Taxpayer Service Section of the Individual Income, Estate and Gift Tax Division, National Taxation Bureau of Taipei (Address: 1F, No. 2, Sec. 1, Zhonghua Road, Wanhua District, Taipei City). The Bureau recommends that foreign taxpayers file tax returns and pay taxes using credit or ATM cards online. This method provides a secure, efficient, and convenient experience, effectively reducing the need for in-person visits and long wait times at the Bureau. If you have any tax filing questions, please call the free service number 0800-000321. If you have any software operation issues, please call 0809-085188 for detailed assistance. (Contact Person: Ms. Yang, Head of the Foreign Taxpayer Service Section, Individual Income, Estate, and Gift Tax Division; Tel: 2311-3711 ext. 1650)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1819498756044eb088a01e620efe2c78]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 01 May 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Foreign Specialist Professionals Seeking Tax Incentives Must Apply for Foreign Special Professional Personnel Employment Work Permits or Employment Gold Cards Upon Starting Employment in Taiwan!]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance states that to enhance Taiwan's competitiveness in the global talent market and continue attracting foreign specialist professionals to contribute to Taiwan's development, Article 20 of the Act for the Recruitment and Employment of Foreign Professionals stipulates that if foreign specialist professionals required by various fields in Taiwan, as announced by the central competent authorities (hereinafter referred to as “foreign specialist professionals”), meet certain conditions and are approved to come to work in Taiwan for the first time, then for five years counting from the tax year in which they first meet the conditions of residing in Taiwan for 183 full days of the year and having a salary income of more than 3 million NT dollars, half of the part of their salary income above 3 million NT dollars will be excluded from the assessment of individual income tax. The Bureau explains that according to Article 3 of the Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals, foreign nationals who obtain the approved employment of a foreign specialist professional issued by the Ministry of Labor or Ministry of Education, or who holds an Employment Gold Card issued by the National Immigration Agency, may apply for tax incentives when filing their annual individual income tax returns if they meet the following three conditions: 1. He/she has for the first time been approved to reside in Taiwan for the purpose of work; 2. He/she has engaged in professional work related to recognized specific expertise in Taiwan; 3. During the five years prior to the date of his/her employment engaged in professional work, he/she had no household registration in Taiwan and was not an individual residing in Taiwan in accordance with the Income Tax Act. The Bureau further explains that the most common mistake when applying for foreign specialist professionals’ tax incentives is the failure to fulfill the requirement of being “first time been approved to reside in Taiwan for the purpose of work.” This means foreign specialist professionals must obtain Employment Gold Cards or Foreign Special Professional Personnel Employment Work Permits based on their special expertise during their first time working in Taiwan. If they first apply for Foreign Professional Personnel Employment Work Permits and residence permits and only later seek Employment Gold Cards or Foreign Special Professional Personnel Employment Work Permits after having worked in Taiwan for some time, they will not meet this requirement. The Bureau provides an example: In January 2023, Company A hired Mr. J to work in Taiwan with an annual salary of over NT$10 million. They obtained a Foreign Professional Personnel Employment Work Permit for him from the Ministry of Labor and a residence permit from the National Immigration Agency. In January 2024, Company A applied for a Foreign Special Professional Personnel Employment Work Permit for Mr. J. However, because he had already lived and worked in Taiwan in 2023, he doesn’t meet the requirement of “first-time approval to reside in Taiwan for the purpose of work” as a foreign specialist professional, and thus cannot apply for the associated tax incentives. If Company A had initially (or simultaneously) applied for a Foreign Special Professional Personnel Employment Work Permit or Employment Gold Card for Mr. J in January 2023 under the same employment contract for the same professional work, and if Mr. J subsequently resided in Taiwan for more than 183 days in 2024 while fulfilling the three specified conditions, only NT$9,000,000 of his total professional salary income of NT$15,218,000 for that year would be subject to taxation. This is calculated as follows: [Total salary income eligible for tax incentives is NT$15,000,000 (salary income NT$15,218,000 - special deduction for employment income NT$218,000) - salary income not included in total taxable income is NT$6,000,000 ((NT$15,000,000 - NT$3,000,000) × 50%)]. The Bureau encourages companies to gain a comprehensive understanding of the relevant conditions associated with tax incentives for the recruitment of foreign professionals. By doing so, companies can safeguard the tax benefit rights of these individuals and bolster Taiwan’s attractiveness to international talent.  (Contact Person: Ms. Yang, Head of the Foreign Taxpayer Service Section, Individual Income, Estate, and Gift Tax Division; Tel: 2311-3711 ext. 1650)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a71e67f8fa8749929cc8dae8f4694559]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 30 Apr 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Taipei Customs Urges Importers To Declare Live Protected Wildlife Honestly]]></title>
	<description><![CDATA[Taipei Customs stated that there were several cases with regard to the declarations of descriptions and quantities of live protected wildlife, such as reptiles, fish, corals, inconsistent with CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) permits issued by the exporting countries, or the certificates issued by central competent authorities. These submissions were in violation of the "Act on Wildlife Conservation", "Foreign Trade Act" and related regulations. Taipei Customs further stated that, in accordance with article 6 of "Regulation on Import and Export of Endangered Species of Wild Fauna and Flora and Related Products", importers shall attach the CITES certificate issued by the exporting country when importing the aforementioned endangered species. In addition, according to article 24 of "Act on Wildlife Conservation", live wildlife and products made from Protected Wildlife may not be imported or exported without prior approval from the Central Competent authorities. For further information about relevant live wildlife lists and import applications, please consult with Forestry and Nature Conservation Agency, Ministry of Agriculture, Executive Yuan. Taipei Customs calls on importers to obtain approval documents for live protected wildlife and products from the Central Competent authorities. Importers who make the false declaration to import the wildlife may be imposed an administrative fine up to NTD3,000,000 in accordance with article 28, "Foreign Trade Act". In addition, If the imported species are classified as the live protected wildlife, those importers shall be punishable with imprisonment for not more than five-year and a fine less than NTD1,500,000 in accordance with article 40 and 51,"Act on Wildlife Conservation". Taipei Customs urges importers to declare live protected wildlife honestly, so as not to be penalized.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=83f676b4fcf54b438eaf031bb8f48498]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 29 Apr 2025 02:47:36 GMT</pubDate>

</item>
<item>
	<title><![CDATA[MOF Issues “A14106” 30-Year Central Government Bond]]></title>
	<description><![CDATA[The Ministry of Finance has commissioned the Central Bank of the Republic of China to auction on May 13, 2025 the “A14106” Central Government Bonds in accordance with the 2025 Plan for Issuance of Central Government Bonds. The 30-year bonds totaling 20 billion New Taiwan dollars （same currency applies hereinafter） will be issued on May 16, 2025, and the maturity date will be May 16, 2055. According to the National Treasury Administration of the Ministry of Finance, only Central Government Bonds dealers are allowed to take part in the auction this time. Since 2014, the minimum bid-winning amount of each Central Government Bonds dealer has been set at 0.3% of the Central Government Bonds issued in the previous year. In 2024, the total amount of Central Government Bonds issued was 538 billion dollars, with 100 million dollars per unit and rounding applied. In order to maintain the bidding mechanism, it is specified that the bids won by each Central Government Bonds dealer in the entire year may not be less than 1.6 billion dollars in 2025. Individuals and institutional investors need to submit bids through Central Government Bonds dealers. Auctions of Central Government Bonds will be conducted through competitive bidding. The bid showing the lowest under the established minimum yield rate by the largest margin will be given priority. Settlement amount for each successful bidder is calculated by equivalent price of the highest accepted rate of the auction. Contact Information: Section Chief Lai, Debt Management Division Tel: 02-23228352]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=39765b27e1ea42eba8df6a1250d42282]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 28 Apr 2025 08:49:20 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Statistics Analysis－Analysis of Amusement Tax Collection and Revenue Structure]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/data/statistic/bulletin/114/Analysis%20of%20Amusement%20Tax%20Collection%20and%20Revenue%20Structure.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8256b4cf3e1b41e9bb6dae3ccff273ca]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 28 Apr 2025 03:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The payment period of the house tax in 2025 is from May 1, 2025 to June 2, 2025]]></title>
	<description><![CDATA[The Taxation Administration has announced that the statutory payment period for the house tax in 2025 is from May 1, 2025 to May 31, 2025, and the deadline shall be extended to June 2 due to the last day of the payment period falling on a holiday. Taxpayers are reminded to complete payment within the given timeframe. The Taxation Administration states that the tax payment notice will be sent to taxpayers by mail by the tax collection authorities under their local governments. If taxpayers have lost or failed to receive their payment notices, they may apply for re-issuance with the local tax collection authorities in the same district where the house is located. Taxpayers may also use their Citizen Digital Certificate, Ministry of Economic Affairs Certification Authority (MOEACA) IC card, financial certificate, registered NHI card, or TW FidO to log into the local tax online filing website (https://net.tax.nat.gov.tw) for inquiries and payments. The Taxation Administration reminds taxpayers not to click on links from unknown sources to avoid being deceived. In order to provide multiple convenient channels to pay tax, the Ministry of Finance provides many options, such as convenience stores, financial institutions, ATM transfers, demand (savings) deposit accounts, designated account transfers, credit cards, IC ATM cards, and electronic payment accounts. Also, taxpayers can download the“Mobile Payment Provider Tax Payment App” and scan the QR-Code on their tax payment notices. The Taxation Administration would like to remind taxpayers who have made an agreement with a financial institution or postal institution to transfer tax through a designated deposit account to please reserve a sufficient amount of deposit in the account for withdrawal. The local tax collection authorities will not ask taxpayers to confirm the balance of their deposit account via phone call. Please seek verification to avoid fraud. Taxpayers who are unable to complete the payment within the given timeframe due to the impact of the U.S. reciprocal tariff policy may apply for a deferral or installment payments with the tax collection authority. For further information about how to apply, please visit the Ministry of Finance’s official website (https://gov.tw/6D7) for inquiries. The Taxation Administration further explained that the house tax is a municipality and county (city) tax, and the tax revenue is one of the main financial resources of local governments. Various construction projects of local governments, including expenditures on education, culture, health care, social welfare, roads, bridges, ditches, public security, firefighting, etc. that are closely related to people's lives, all rely on house tax revenue. In order to promote local construction and prosperity, taxpayers are urged to pay the house tax as scheduled. Press Release Contact: Miss Lin, Section Chief  Phone: 02 -2322-8259  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=dde6e6d180a347bfb5c6434338c32322]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 25 Apr 2025 06:50:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Economic, Trade and Tax Statistics Analysis (April 24, 2025), with an additional report on The Elderly Population in Taxation Indicators]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/近期經貿與稅收情勢_1140424.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=17e4abead35e4387ae9f00f722ba2c0d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 24 Apr 2025 06:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The NPA Leased the Yangmingshan American Military Housing by Tender to Enhance the Effective Utilization of National Cultural Assets]]></title>
	<description><![CDATA[        In recent years, the number of national non-public use real estate under the administration of the National Property Administration (NPA) that have been designated and registered as cultural assets (hereinafter referred to as “cultural assets”) has continued to increase. As of the end of 2024, the NPA managed a total of 349 cultural asset sites, which urgently require diverse revitalization and utilization approaches. Of these, 154 sites have already been made available for revitalized utilization, including 80 sites through adoption, 15 through entrusted management, 54 through leasing, 3 through lease by tender for cultural assets, and 2 through entrusted improvement and utilization. Through public-private partnership, these cultural assets have been preserved, maintained, and revitalized. The Yangmingshan American Military Housing (comprising 19 units), which has been taken over by the NPA, was fully awarded through lease by tender for cultural assets (1 unit in 2022, 7 units in 2023, and 11 units in 2025), generating an annual rental revenue of over NT$5.87 million.         The NPA stated that the 19 awarded units of the Yangmingshan American Military Housing include 8 designated as cultural landscapes and 11 as historic buildings. All of these are located within Taiwan’s largest American military housing from the 1950s to the 1960s and exhibit the architectural characteristics of Western-style residential neighborhoods of that era. In accordance with the regulations of Operation Directions for Leasing of National Non-public Use Cultural Asset Through Open Tender, the NPA carried out a selection process based on open evaluation of the proposals submitted by qualified tenderers. Successful tenderers are required to maintain and utilize the properties in accordance with restoration or reuse plans approved by the competent authorities. According to the tenderers’ plans, the unit awarded in 2022 will be used as a space for artistic creation and cultural exhibitions and performances; the 7 units awarded in 2023 are planned for use as restaurants, gallery spaces, a spa, and lodging facilities; the 11 units awarded in 2025, which are located close together and form a coherent area, are preliminarily envisioned to be used for art exhibitions, a children’s art education center, artist residency spaces, a bookstore, a café, and other multifunctional shared spaces to build an art village, with final designs subject to review and approval by the relevant authorities.         The NPA further explained that leasing national non-public use cultural assets by tender allows for the use of private resources in integrating local cultural identity and spatial context to promote historical legacy. Through the creativity of the private sector, idle buildings with historical significance are revitalized and shared with the public, thus highlighting the value of cultural assets while reducing the government’s management burden. The NPA will continue to implement revitalization projects following this model, aiming to make national cultural assets more accessible and integrated into citizens’ daily lives, while striking a balance between sustainable management of national assets and enhanced utilization efficiency. Press Release Contact: Chang Yi-Rong, Section Chief Contact number: +886-27718121 ext. 1241]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=9d2f9f685454494fbe01a1c951cb119f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Sun, 20 Apr 2025 16:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Various Ways to Pay Trade Promotion Service Fee]]></title>
	<description><![CDATA[Keelung Customs (KLC) stated that trade promotion service fee (the service fee) is collected by Customs on behalf of International Trade Administration, Ministry of Economic Affairs. The service fee should be paid within 14 days after Customs issues a duty memo. Aside from being paid at a post office or designated banks, the service fee can also be paid online which is more encouraged due to its quality of expedition and convenience. KLC explained that the service fee for imported goods is collected together with other import tax, and that for exported goods will be consolidated and collected on a quarterly basis; a duty memo will be mailed to exporters who can use it to pay the service fee at a post office or designated banks such as Bank of Taiwan, Land Bank of Taiwan, Taiwan Business Bank, First Bank, Hua Nan Bank, Chang Hwa Commercial Bank, Citibank (Taiwan), Taiwan Cooperative Bank, Mega International Commercial Bank. KLC further explained that except for the aforementioned ways to pay the service fee, there are five online platforms on which the service fee can be paid, including online banking, CPT Single Window, e-Bill, Chunghwa Post Web ATM, and Mobile Post Office APP. KLC reminded those who choose to pay the service fee through online post office transfer to add the handling fee to the transfer amount. An incident that goods could not be cleared by Customs due to lack of handling fee happened before. If the handling fee is not added to the transfer amount, Customs clearance procedure will be hindered due to duty shortage. The handling fee for online post office transfer is contingent on the amount of the service fee. When the service fee is no more than NT$95, the handling fee will be NT$5; when the service fee is no less than NT$96, the handling fee will be NT$10. For example, if the service fee is NT$200, then the total online post office transfer amount will be NT$210; the NT$10 service fee must be added so that there will be no duty delinquency. KLC reminded the importers and exporters to pay the service fee in time to keep customs clearance smooth. For more information, please contact Export Division, KLC at (02)24202951 ext. 5125.]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5e544961b67d4e879f18cd9af6587fe0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 18 Apr 2025 01:56:01 GMT</pubDate>

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<item>
	<title><![CDATA[Statistical Bulletin-Taiwan's exports value for 2024 ranked 16th in the world, the same as in 2023, while imports value ranked 18th in the world, an increase from 21st in 2023]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/2025_07_WTO.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=cc84dc9f82644ff9a77da72811fc6cfa]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 17 Apr 2025 10:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[For Sole Proprietorships Violating Tax Regulations, the Registered Responsible Person at the Time of Violation Shall Be the Subject of Punishment]]></title>
	<description><![CDATA[The National Taxation Bureau of Taipei, Ministry of Finance stated that for sole proprietorships violating tax regulations, the punishment shall be imposed on the responsible person registered at the time of the violation. The Bureau explained that recent instances have been discovered in which sole proprietorships quickly and deliberately change their responsible person after being caught by tax authorities for violating tax regulations in an attempt to avoid additional taxes and penalties. According to the Ministry of Finance's Directive Tai-Cai-Shui No. 861894479 dated May 7, 1997, if a sole proprietorship is found to have violated tax regulations before changing its responsible person or business registration, the punishment shall still be imposed on the person registered as the responsible person at the time of the violation. The Bureau pointed out that sole proprietorships do not have legal person status. Although they operate under the name of the sole proprietorship, the rights and obligations ultimately belong to the individual investors (proprietors). The natural person operating the sole proprietorship is the subject of these rights and obligations. Therefore, when a sole proprietorship commits a tax law violation warranting punishment, the natural person operating the business shall be the subject of such punishment. Even if the responsible person is immediately changed after the violation, the rights and obligations of the sole proprietorship cannot be transferred. The Bureau will still hold the responsible person registered at the time of the violation accountable, and this will not change due to a change in responsible person. The Bureau urges sole proprietorships that may have inadvertently violated tax regulations to promptly report and pay any additional taxes to the local tax office in accordance with Article 48-1 of the Tax Collection Act, before being reported or investigated by tax authorities or designated investigators of the Ministry of Finance, to avoid penalties. (Contact Person: Ms. Chen, Head of Legal Affairs Division; Phone: 2311-3711 ext. 2071)]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=0eb2fe2d497e4de2ba88e7107aeef686]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 16 Apr 2025 03:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Preliminary Total Net Tax Revenue for March 2025]]></title>
	<description><![CDATA[For the month of March 2025, total net tax revenue was NT$ 232.4 billion, which is NT$ 6.6 billion （-2.8%） less than the same month last year, while cumulative January to date was NT$ 554.0 billion, NT$ 3.6 billion （-0.6%） less than the same period last year. Total net tax revenue（YTD） as of cumulative distributed budget was 98.3%. 【Attachment】 Full Release & Tables  （PDF） Table1. Total Net Tax Revenue （Preliminary）　（Excel）    （ODF） Table2. Total Net Tax Revenues – by Government Sector（Preliminary）　（Excel）    （ODF） Table3. Net Tax Revenue of Central Government （Preliminary）　（Excel）    （ODF） Table4. Total Net Tax Revenue in Recent Years　（Excel）    （ODF）]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=48fd6774a60e49ef999d21565c6b57ad]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Apr 2025 08:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Amendments to Article 34 of the “Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income,” Extending the Application Period for Applying the Applicable Income Tax Agreement]]></title>
	<description><![CDATA[The Ministry of Finance promulgated the amendments to Article 34 of the "Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income" (hereinafter referred to as the Regulations) on April 8, 2025. The main amendment to the Regulations extends the application period for a resident of the other Contracting State (foreign taxpayer) to apply to Taiwan tax authorities for the benefits of the applicable income tax agreement, loosening the period from the original 5 years from the tax payment date to 10 years. The Ministry of Finance stated that, under the previous version of Article 34 of the Regulations, a resident of the other Contracting State who derives income from Taiwan and has been taxed either through withholding tax or by filing a tax return and making tax payment in accordance with Taiwan's domestic laws, may submit the required documents and apply to the tax authorities for the benefits of the applicable income tax agreement within 5 years from the tax payment date. If the tax authorities determine that the tax payable under the applicable income tax agreement provisions is less than the amount of tax paid, the difference will be refunded. Given that recent amendments to the income tax regulations have progressively extended the application period for recalculating income or tax payable to 10 years, and in response to expectations from various stakeholders to align the application period for foreign taxpayers applying for benefits under the income tax agreement with the application period of the relevant income tax regulations, the Ministry of Finance amended Article 34 of the Regulations. The Ministry of Finance further explained that the amended Article consists of 5 paragraphs. Paragraphs 1 and 2 stipulate that the application period for foreign taxpayers subject to withholding tax or filing tax returns and making tax payment to request the applicable income tax agreement is extended to 10 years from the tax payment date. Paragraph 3 was added to set out the principle for cases falling within the transitional period resulting from the amendment of the provision. When the "amendment of the Article is enforced," cases where the time period from the tax payment has already exceeded the 5-year period will not be eligible for the extended timeframe under the amended provisions. Paragraph 5 was added to reiterate that if the applicable income tax agreement provides otherwise, the provisions of the agreement shall apply. The Ministry of Finance clarified the transitional period principle prescribed in Paragraph 3 of Article 34 of the Regulations mentioned above. According to Article 13 of the Central Regulations Standard Act and Article 44 of the Regulations, the amendment to Article 34 of the Regulations promulgated on April 8, 2025 will become effective on April 10, 2025 (the third day from the date of promulgation). This means that if a case has exceeded 5 years from the tax payment date by April 10, 2025, the extended 10-year period under the amended provision shall not apply. The Ministry of Finance stated that the amendment to the Regulations aims to ensure overall consistency with the relevant regulations and respond to the expectations of various stakeholders. Loosening the application period is expected to provide a greater accessibility to Taiwan's income tax agreements, thereby creating a more favorable tax environment for investment and trade. The Ministry of Finance will continue to focus on the development of international taxation trends and topics concerning the protection of taxpayer rights in order to maintain tax fairness, safeguard taxpayer rights, and enhance the overall benefits provided by income tax agreements.   Contact person: Ms. Tian-Cin Lin, Section Chief. Contact Number: 2322-8150    ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7f1565af2f5f44218f9f54e1a0f4e316]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 10:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[The amounts in each tax bracket of estate tax have been adjusted starting January 1, 2025.]]></title>
	<description><![CDATA[National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicated that, as stipulated under Article 12-1 of the Estate and Gift Tax Act, the amounts in each tax bracket will be adjusted starting from the following year each time the consumer price index（CPI） rises more than ten percent（10％） cumulatively since the previous adjustment. NTBNA explains, in cases where the date of the decedent’s death is after January 1, 2025, the tax brackets and rates of consolidated estate tax are as follows: (1) If the taxable estate is less than or equal to NT$56,210,000, the tax rate shall be 10％. (2) If the taxable estate is above NT$56,210,000 to NT$112,420,000, the estate tax payable shall be NT$5,621,000 plus 15％ for the portion of estate more than NT$56,210,000. (3) If the taxable estate is above NT$112,420,000, the estate tax payable shall be NT$14,052,500 plus 20％ for the portion of estate more than NT$112,420,000. If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you. 〔Contact person: Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division; Tel:（03）3396789 ext. 1460〕]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=bc31119e07594305a3c17937a1b50989]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 08:15:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Store cloud invoices through carriers, bind to mobile barcode, and never worry about missing out on prizes! ]]></title>
	<description><![CDATA[According to the National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA), it is becoming increasingly popular for consumers to use carriers to obtain cloud invoices when shopping. There are many types of carriers currently available (such as credit card, membership card, EasyCard and i-Pass, etc.). By consolidating various carriers to your mobile barcode (common carrier) and designating a bank account on the MOF E-Invoice Platform website (hereinafter referred to as “Platform”) to claim the cash awards, the system will automatically check your invoices against the winning numbers, redeem any prizes, and transfer the cash award into your designated account. You can win money just like that!  The NTBNA explains that, in order to encourage consumers to store cloud invoices through carriers, in addition to enjoying the double opportunity of general awards and cloud invoice exclusive awards, the chances of winning will be greatly increased. The cloud invoice exclusive awards have been expanded since the September-October period of 2024. In each period, there are 30 sets of the NT$1,000,000 cash awards prize, 16,000 sets of the NT$2,000 cash awards prize, 100,000 sets of the NT$800 cash awards prize, and 2,450,000 sets of the NT$500 cash awards prize, totaling NT$1.367 billion, which greatly increases the winning rate of cloud invoices. The Uniform Invoice Lottery Redemption APP (hereinafter referred to as “redemption APP”) is an indispensable helper for assisting in organizing invoices and claiming prizes in daily life.  After completing the consolidation of different types of carriers to your mobile barcode, you can then sit back and allow the APP to automatically check the stored invoices against the prize-winning numbers, notify you when you win, and remit cash awards directly into your designated account. You can also scan or manually deposit paper invoices (electronic uniform invoice certification copy, traditional uniform invoice) into the redemption APP to facilitate recording of consumption details and assist in automatic prize matching. The NTBNA would like to remind the public to consolidate various carriers to their mobile barcode and claim the prizes via the Platform or redemption APP. Prizewinners can redeem the general awards of uniform-invoice prize and also enjoy the qualification of cloud invoice exclusive awards. Furthermore, the process saves you time from retaining the invoice receipts and prevents winners from losing out on their prizes by failing to claim the prize before the prescribed deadline. It is also a completely paperless process from the obtainment of cloud invoices to claiming the prizes. Together, let’s embrace ESG practices, protect the environment, and care for our planet! For any inquiries, please call the toll-free service hotline at 0800-000321, the Bureau will provide dedicated services. 〔Contact person: Ms. Zheng Sales Tax Division;Tel: (03) 3396789 ext. 1260〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5af75adf6da748d5a483c426ef239685]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Summary of Exports and Imports for March 2025]]></title>
	<description><![CDATA[For Mar. 2025, total exports expanded 18.6% year on year to US$ 49.57 billion; total imports rose by 28.8% from a year earlier to US$ 42.62 billion. The trade balance of this month was favorable, amounting to US$ 6.95 billion. Attachments：   Download PDF File   ( PDF )   Download Statistical Tables   ( EXCEL )    ( ODF )       Table 1  Comparison by External Trade       Table 2  Composition of Exports and Imports       Table 3  Trade with Major Trading Partners       Table 4  Trade with Various Continents (Areas)       Table 5  Exports by Principal Commodity       Table 6  Imports by Principal Commodity       Table 7  Trend of External Trade       Table 8  External Trade with All Country 　Contact：h3@mail.mof.gov.tw]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b521b18bc46e4fb4912908ff505a92c9]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 08:00:00 GMT</pubDate>

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	<title><![CDATA[Tax Evaders Beware! The National Taxation Bureau to Apply Provisional Injunction on Trust Assets to Secure Tax Revenue]]></title>
	<description><![CDATA[The National Taxation Bureau of the Northern Area (NTBNA) has announced that if a taxpayer fails to pay due taxes and transfers real estate to a third party through a trust in an attempt to evade tax enforcement, the taxation authority may, under Paragraph 5, Article 24 of the Tax Collection Act（by reference to Articles 6 and 7 of the Trust Law）, file a civil lawsuit with the court and apply for provisional injunction on the real estate to ensure successful tax collection. The Bureau provides the following example: Taxpayer Mr. A failed to report withholding taxes and business income for the years 2012 to 2014 as required by the Income Tax Act, resulting in a fine totaling over NT$18 million. After failing to pay within the stipulated period and following enforcement on all assets in his name, he still owed over NT$14 million as of February 2024. The Bureau discovered that, in March 2015, to prevent the property from being executed upon by third parties, Mr. A transferred the ownership to his mother, Ms. B, via trust registration. This action was previously ruled by the court as a fraudulent act to harm creditors. To protect its claims, the Bureau filed a lawsuit in March 2024, asserting that the real estate trust contract between Mr. A and Ms. B was invalid due to collusion and false intent. Additionally, to prevent Mr. A from disposing of the trust assets during litigation, the Bureau applied for a provisional injunction with the court. Upon the court’s approval of the provisional injunction and subsequent sealing of the trust property, Mr. A felt pressured and promptly contacted the Bureau to settle the outstanding fines. The Bureau urges taxpayers to fulfill their tax obligations within the prescribed time frame and not to attempt evasion by concealing or transferring assets. Any such action could lead to litigation. For further assistance, please use the toll-free service number 0800-000321 for detailed consultation, and the Bureau will be glad to offer its services. 〔Contact person: Ms. Wang, Head, Collection and Information Management Division ;Tel：（03） 3396789 ext. 1180〕  ]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d070471bef4a440db53f748ed369ba1f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Statistical Bulletin-Over the past three years, the contracted amount for private participation in infrastructure projects has exceeded NT$150 billion annually, with Transportation, Hi-tech, and Commercial Facilities accounting for 62% of the total]]></title>
	<description><![CDATA[https://service.mof.gov.tw/public/Data/statistic/bulletin/114/No.6.pdf]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ba4b7954cf0841bb9d5de0e24579d776]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 10 Apr 2025 06:00:00 GMT</pubDate>

</item>
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	<title><![CDATA[The 124th National Financial Stabilization Fund (‘the Fund’)  Management Committee determined today to execute the mission to stabilize the market]]></title>
	<description><![CDATA[The Fund held its 124th committee meeting to discuss recent developments in the Taiwan stock market, global and domestic political and economic conditions, and financial markets. It resolved to authorize the Executive Secretary to deploy funds as needed to stabilize the market and maintain orderly trading. The Fund noted that the Trump administration's new tariff measures, including a 32% rate on Taiwan, have severely impacted Taiwan's industries and disrupted global trade, sparking inflation concerns and recession fears. This led to global market sell-offs. On April 7, the Taiwan stock market plunged 2,065.87 points （9.7%）, marking its largest single-day drop in history, followed by another 772.4-point （4.02%） decline on April 8. Foreign investors heavily sold off Taiwan stocks from January to March, further weakening market stability. Given the significant impact on investor confidence and the risk to financial stability as outlined in Article 8 of the Fund's regulations, the committee authorized the Executive Secretary to act as necessary to stabilize the market. . Contact Person: Director Lee, Xìng-Fen Contact Tel. (02)2322-8057]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=40959a714d5c495f9466d5f2cd68e7c0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 08 Apr 2025 08:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[The Ministry of Finance Has Compiled the 2024 Master Catalog of National Properties as a Reference for the Preparation of the Central Government’s Annual General Budget]]></title>
	<description><![CDATA[        In accordance with Articles 4, 11, and 12 of the National Property Act, national properties are classified into two categories: public use property and non-public use property. Public use property includes official use property, public use property, and enterprise use property, and is managed directly by the administrative authority of its respective use. Non-public use property refers to all national properties other than public use property that may be used for generating revenue or for disposition, and is managed directly by the National Property Administration (NPA).         According to the NPA, the Ministry of Finance has compiled the 2024 Master Catalog of National Properties based on data provided by the competent authorities, and submitted it to the Directorate General of Budget, Accounting and Statistics of the Executive Yuan on March 10, 2025, for reference in the preparation of the Central Government’s annual general budget. The total value of national properties is approximately NT$12.0073 trillion, of which public use property accounts for approximately NT$11.0852 trillion and non-public use property accounts for approximately NT$922 billion.         The NPA further noted that, regarding national land, the total area is approximately 2.24 million hectares. In terms of valuation, for land with an actual acquisition cost, the value is recorded accordingly; for the rest, the value is calculated based on the declared land value for 2024, totaling more than NT$5.3631 trillion. Based on data published by the Department of Land Administration under the Ministry of the Interior, which indicates that announced land values represent 19.59% of the fair market value, the estimated market value is approximately NT$27.3767 trillion. Of this, public use land accounts for 2.02 million hectares, managed by 3,746 user agencies, representing 90% of the total national land area. The top five agencies in terms of managed area are the Forestry and Nature Conservation Agency, Ministry of Agriculture (1.675 million hectares), the Council of Indigenous Peoples (124,000 hectares), National Taiwan University (34,000 hectares), the Ministry of National Defense (26,000 hectares), and the Water Resources Agency, Ministry of Economic Affairs (16,000 hectares). The NPA manages non-public use land totaling 220,000 hectares, accounting for the remaining 10% of national land. Press Release Contact: Ding Shih-Fen, Section Chief Contact number: +886-27718121 ext. 1131]]></description>
	<link><![CDATA[https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=de1e6f9b7a814daabeca15c9f0227de4]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 07 Apr 2025 16:00:00 GMT</pubDate>

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