Deductions for Losses from Overseas Property Transactions Are Limited to Income from Overseas Property Transactions in the Same Taxable Year

Business Entities That Issue Supplemental Uniform Invoices but Fail to File Supplementary Tax Declarations and Make Supplementary Payment Are Not Exempt From Penalty.

Attention, Renters! Up to NT$180,000 in Rental Expense Deductions Allowed in Individual Income Tax Returns

When a taxpayer transfers a Presale House with its Building Location to another party, the correct transaction price should be the amount paid by the transferee to the transferor, excluding any payments subsequently made by the transferee to the construction company (landowner).

Profit-Seeking Enterprises That Have Applied for an Extension to Provide CPA-Audited CFC Financial Statements or Other Substitute Supporting Documents Must Provide Them by December 1, 2026.