Profit-seeking enterprises reporting CFC's losses must provide the CFC's financial statements within the income tax filing deadline to be eligible for deduction of assessed losses incurred in the preceding 10 years

Taxpayers Paying Individual Income Tax via Designated Account Transfer Should Set Aside Sufficient Funds to Avoid Interest Charges

Notes on the 2025 Alien Individual Income Tax Return

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

Foreign Specialist Professionals Must Meet Timely Filing Requirements to Qualify for Tax Incentives

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