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序號 標題 發布日期
1 Foreign profit-seeking enterprises selling cross-border electronic services fail to file Income Tax returns of the taxable year 2020 and make tax payments before the deadline will result in delinquent reporting surcharges. 110-05-20
2 Foreign profit-seeking enterprises selling cross-border electronic services to domestic individuals are required to go online to the 「Tax on Cross-Border Electronic Service 」 on website of eTax Portal, Ministry of Finance by themselves or through tax agents to file the income tax returns for the taxable year 2020 and make payments during tax declaration period 110-04-30
3 Taxpayers who fail to file the individual income tax return in accordance with Article 71 of the Income Tax Act shall not be eligible to use itemized deductions after the tax payable has been assessed by the tax authority 110-04-27
4 The ARC No. Filled in the Individual Income Tax Return Shall be the Same as the One Kept by Bank or Post Office to Ensure Tax Payment by Credit Card or Refund Transfer Successfully. 110-04-14
5 News Title: The declaration of overseas business travel expenses shall be attached with legal certification documents. The boarding pass may be replaced by other certificates in case of losing. 110-04-09
6 News Title: Deposits forfeited by individuals due to other party’s breach of contract shall be declared in income tax returns. 110-04-01
7 News headline: Profit-seeking enterprises can save time and receive rewards by producing all account books required documents electronically using the internet or multimedia 110-03-08
8 Offshore e-commerce suppliers who sell cross-border electronic services to domestic individuals and have annual sales amount over NT$480,000 must apply for tax registration in the R.O.C. 110-02-26
9 The Offshore E-commerce Suppliers Who Have Not Yet Issued Cloud Invoices Shall Be Subject to Penalties Prescribed by Law The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that the offshore e-commerce suppliers shall issue cloud invoices since January 1st, 2020, and those who have not yet done so will be subject to penalties prescribed by law. 109-12-18
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