Profit-seeking Enterprises Cannot Claim Credit for Overpaid Foreign Taxes on Offshore Income from Tax Agreement Countries Due to Failure to Apply for Tax Treaty Benefits

Profit-seeking Enterprise Repair and Maintenance Expenses That Increase Original Asset Value or Have Benefits Lasting More Than 2 Years Should Be Treated as Capital Expenditure

How Should a Just-Married or Divorced Couple File an Individual Income Tax Return?

Business entities that have issued uniform invoices but fail to declare the amount in the current business tax are not exempt from penalties once the case is investigated by the National Taxation Bureau

Foreign Residents Renting a House in the R.O.C. for Personal Residence Can Claim Special Deduction for Rent for Housing