<![CDATA[News]]> Wed, 27 May 2026 08:39:51 GMT <![CDATA[Taxpayers Paying Individual Income Tax via Designated Account Transfer Should Set Aside Sufficient Funds to Avoid Interest Charges]]> Fri, 08 May 2026 00:00:00 GMT <![CDATA[Notes on the 2025 Alien Individual Income Tax Return ]]> Individual Income Tax for Aliens > Download & e-Filing“ to download the Windows offline version or Web Version to file tax returns on the Internet. Taxpayers using Mac computers, Linux computers, or tablets can use the Web Version to file tax returns. The e-filing service offers the following five login methods for fast and convenient access: 1. Alien Resident Digital Certificate issued by the Ministry of the Interior. 2. National Health Insurance card that has been registered for the National Health Insurance card online service. 3. Financial CA approved by the Ministry of Finance. 4. Mobile Citizen Digital Certificate (TW Fido) registered for the Ministry of the Interior. 5. The uniform ID No. of your residence permit or visitor visa, and passport number, residence certificate number, or permit number as of January 31, 2026 (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, remuneration received from overseas employers, itemized deductions, and special deductions should be sent to the local taxation bureau before June 11, 2026. 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. Moreover, May 1 is a national holiday. Taxation Bureau counter services will not be available on this day. Taxpayers requiring counter services are encouraged to visit on other business days. If you have any tax filing questions, please call the free service number 0800-000321. For 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: 02-23113711 ext. 1650)]]> Thu, 30 Apr 2026 01:30:00 GMT <![CDATA[Property Located Outside the R.O.C. at the Time of the Decedent's Death Must Be Included in the Gross Estate and Subject to Estate Tax]]> Fri, 24 Apr 2026 09:00:00 GMT <![CDATA[Foreign Specialist Professionals Must Meet Timely Filing Requirements to Qualify for Tax Incentives]]> Fri, 17 Apr 2026 03:00:00 GMT <![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]]> Thu, 26 Mar 2026 04:00:00 GMT <![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]]> Wed, 25 Mar 2026 08:30:00 GMT <![CDATA[How Foreign Taxpayers Calculate Taxable Income on Pensions Paid from Foreign Employers]]> Fri, 06 Feb 2026 08:00:00 GMT <![CDATA[Taxpayers Receiving Salary Income Derived from Sources in Mainland China Must File Individual Income Tax Returns to Avoid Penalties]]> Fri, 16 Jan 2026 00:00:00 GMT <![CDATA[Individuals Who Regularly Publish Creative or Informational Content Online Shall Declare and Pay Business Tax on Sharing Revenue]]> Fri, 12 Dec 2025 03:45:00 GMT <![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]]> Fri, 28 Nov 2025 00:00:00 GMT <![CDATA[Heirs Can Now Register Inherited Property under Collective Joint-Ownership with a Certificate of Consent to Transfer]]> Wed, 19 Nov 2025 00:00:00 GMT <![CDATA[Please Note that Winning Uniform Invoices Under Certain Circumstances Are Ineligible for Prize Redemption]]> Thu, 23 Oct 2025 06:30:00 GMT <![CDATA[Foreign Taxpayers Shall File House and Land Transactions Income Tax Returns by Statutory Deadlines, Regardless of Taxable Income or Loss]]> Wed, 01 Oct 2025 09:30:00 GMT <![CDATA[Biotech and Pharmaceutical Companies Should Be Mindful of the Application Deadline for Profit-Seeking Enterprise Shareholder Investment Tax Credit]]> Thu, 25 Sep 2025 09:00:00 GMT <![CDATA[Unrealized Foreign Exchange Gains or Losses Are Exempt from Profit-Seeking Enterprise Income Tax]]> Fri, 12 Sep 2025 09:00:00 GMT <![CDATA[Taxpayers may provide a third party's property as guarantee for applying for writing off the registration of disposal prohibition]]> Fri, 29 Aug 2025 00:00:00 GMT <![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]]> Thu, 31 Jul 2025 01:30:00 GMT <![CDATA[Taxpayers Should Pay Attention to Statutory Deadlines When Filing Administrative Appeals]]> Wed, 30 Jul 2025 02:00:00 GMT <![CDATA[Public Reminded to Observe Application Deadlines for Commodity Tax Refunds on Energy-Efficient Appliances and to Complete Online Application Procedures]]> 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)]]> Fri, 04 Jul 2025 00:00:00 GMT <![CDATA[Download the “MOF Uniform Invoice Award Redemption” App to Conveniently and Immediately Claim Prizes]]> Fri, 13 Jun 2025 00:00:00 GMT <![CDATA[Taxpayers paying individual income tax via designated account transfer should set aside sufficient funds to avoid additional interest]]> Fri, 06 Jun 2025 00:00:00 GMT