Profit-seeking enterprises that have accrued expenses exceeding the statute of limitations for claims and remain unpaid shall reclassify these amounts as other income.

Overdue tax cases transferred for enforcement may apply for installment payments at the local administrative enforcement agency

Consolidate various carriers to store cloud-based invoices under one's mobile barcode and set up a bank account for fast and convenient prize redemption

The gift tax exemption applies to foreigners who gift domestic assets

Taxpayer ombudsmen collaborate across departments to jointly assist taxpayers in resolving tax disputes

Note for Profit-seeking enterprises Claiming Foreign Income Tax Credit