FAQs-Ministry of Finance, R.O.C

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FAQs

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National Treasury Taxation Customs National Property Promotion of Private Participation Financial Administration International Fiscal Affairs Others

No.	Title	Publish time
1	How should the current-year earnings of a CFC and its indirectly held subsidiaries, whose financial statements are presented in foreign currency, be calculated?	2026-04-22
2	If the deadline for paying any tax falls on a Thursday, Friday, Saturday, Sunday, or any holiday, what is the starting date for calculating late penalties?	2026-04-22
3	Who is eligible to claim the special deduction for rent for housing?	2026-04-22
4	How does an individual file the annual individual income tax return if he/she holds shares or capital of an enterprise in a low-tax country or jurisdiction?	2026-04-22
5	Who can I contact if I have questions about the certification copy of electronic uniform invoices and cloud invoices?	2026-04-22
6	How to apply for individual income data?	2026-01-16
7	How can a creditor with a Certificate of the Obligatory Claim inquire about a debtor’s property and individual income data?	2026-01-16
8	How can I get statistics on finance and taxation for academic research?	2026-01-16
9	How do taxpayers pay taxes for cases of“Local Tax e-Filing Tasks”?	2026-01-16
10	What should be done if the public has any questions about inquiring property tax information?	2026-01-16

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