Note for Profit-seeking enterprises Claiming Foreign Income Tax Credit

Individuals who have changed self-use property and been granted a repurchase deduction or tax refund from house and land transaction income tax should return the deducted or refunded tax amount if the said property has been used for other purposes or transferred again within five years, as stipulated by law.

Estate may be transferred in part before paying off estate tax by offering collateral

Location for Foreigners Residing in Taiwan to Declare Gifts of Real Estate Located within the ROC.

Offshore electronic services suppliers selling their services and pricing their sales in foreign currency shall convert the amounts into New Taiwan Dollars for reporting business tax.

Profit-seeking enterprises without a de facto controlling or subordinate relationship shall apply for confirmation of exemption from the transfer price report to the collection authorities-in-charge before filing the profit-seeking enterprise income tax return.