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	<title><![CDATA[News]]></title>
	<link><![CDATA[https://www.ntbk.gov.tw/eng]]></link>
	<description><![CDATA[財政部高雄國稅局]]></description>
	<language><![CDATA[en-US]]></language>
	<pubdate>Mon, 23 Mar 2026 08:45:01 GMT</pubdate>
<item>
	<title><![CDATA[Salaries of Full-Time Personnel Not Exclusively Engaged in R&D Work Shall Not Be Classified as R&D Expenditures Eligible for Investment Tax Credits]]></title>
	<description><![CDATA[To advance industrial innovation and enhance industrial competitiveness, companies or limited partnerships that have not committed any major violations of environmental protection, labor, or food safety and health laws within the past three years, and whose research and development activities demonstrate a high degree of innovation with expenditure items meeting the requirements of the “Regulations Governing the Investment Tax Credit for Research and Development Expenditures by Companies or Limited Partnerships (tentative translation )” (hereinafter referred to as the “Investment Tax Credit Regulations”), shall apply to the central competent authority in charge of the relevant industry for review during the period commencing three months prior to the beginning of the annual income tax filing period and ending on the last day of such filing period. When filing the annual profit-seeking enterprise income tax return, the enterprise may choose either to deduct 15% of the R&D expenditure from the current year’s profit-seeking enterprise income tax payable, or to deduct 10% of the expenditure from the profit-seeking enterprise income tax payable over a three-year period starting from the current year. However, the total tax deduction shall not exceed 30% of the current year’s profit-seeking enterprise income tax payable. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that where companies or limited partnerships engaged in the aforementioned R&D activities, except for outsourced R&D or jointly conducted R&D agreed to be performed by foreign companies, universities, or research institutions, only R&D activities conducted within the Taiwan area may be recognized as R&D expenditures. Enterprises shall pay attention to Article 5 of the Investment Tax Credit Regulations regarding the expenditure item “salaries of full-time personnel exclusively engaged in R&D work,” which is limited to full-time personnel assigned to R&D units and exclusively engaged in R&D work, or where no R&D unit is established, full-time R&D personnel assigned to non-R&D units who are in fact exclusively engaged in R&D activities. The job descriptions, working hour records, and documents sufficiently proving that the aforementioned personnel are full-time employees exclusively engaged in R&D work shall be provided for tax collection authorities to determine. If personnel engaged in R&D work concurrently handle administrative management, market research, statistics, control, supervision, or other duties, they shall be deemed not to be full-time personnel exclusively engaged in R&D work, and their salary expenses shall not qualify as R&D expenditures eligible for the investment tax credit under the Investment Tax Credit Regulations. The Bureau further indicated that in a recent audit of Company A’s 2022 profit-seeking enterprise income tax return, in which the company applied for the R&D expenditure tax credit under Article 10 of the Industrial Innovation Statute to offset its current-year profit-seeking enterprise income tax payable, it was found upon review that the reported R&D expenditures included “salaries of full-time personnel exclusively engaged in R&D work,” including salaries of personnel dispatched to overseas subsidiaries to provide technical services. As such personnel were abroad for more than 300 days during the year, they were not considered to be conducting R&D activities within the Taiwan area. Furthermore, their primary duties were management, supervision, and manufacturing operations, and thus they were not full-time personnel exclusively engaged in R&D work. The Bureau therefore excluded over NT$20 million in salary expenditures for these personnel from the R&D expense items. Calculated at the reported credit rate of 15%, this resulted in an additional profit-seeking enterprise income tax assessment of over NT$3 million. The Bureau would like to remind companies applying for the R&D expenditure investment tax credit to ensure that relevant expenses or expenditures comply with the aforementioned Investment Tax Credit Regulations to avoid tax adjustments and additional tax assessments. For any inquiries, please call the toll-free service number 0800-000-321 or visit the Bureau’s website（https：//www.ntbk.gov.tw）and use the online smart customer service “National Tax Helper” for assistance.   Provided by: Profit-Seeking Enterprise Income Tax Division Contact Person: Section Chief Liu Miao-Tian    Tel: (07) 7256600 Ext. 7160 Drafted by: Hsu Shu-Jung                                   Tel: (07) 7256600 Ext. 7168]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=49d45f808f8b4e97b752225c85dcc4ba]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 16 Mar 2026 07:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Beware of Penalties for Concealing Employee Salary Income in Taiwan via CFCs with No Substantive Operations Abroad!]]></title>
	<description><![CDATA[To align with international anti-tax avoidance trends and uphold tax fairness, starting from the 2023 income tax settlement filing for profit-seeking enterprises, entities must recognize CFC investment income in accordance with Article 43-3 of the Income Tax Act. This income is calculated based on the proportion of shares or capital held in a Controlled Foreign Corporation (CFC) located in a low-tax jurisdiction or region, as well as the holding period. This amount must be included in the taxable income for the current year and supported by financial statements audited and certified by a qualified accountant in the CFC’s jurisdiction or in Taiwan, or other substitute documents in lieu of such financial statements for verification. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that during a recent audit of Company A’s 2023 income tax return for profit-seeking enterprises, it was discovered that Company A reported substantial losses for its offshore CFC with no substantive operations. Upon reviewing the CFC’s financial statements and other submitted materials, it was found that the CFC’s losses were attributed to reported salary expenses paid to Company A’s chairperson and multiple employees. However, investigation revealed that the actual location of service provision for these personnel was within the territory of the Republic of China. Company A is suspected of using the offshore CFC without substantive operations to conceal the salary income of employees in Taiwan and artificially inflate the CFC’s losses for that year. In addition to adjusting the CFC’s loss calculation to reflect accurate figures, regarding the concealment of salary income for employees in Taiwan, the authority ordered Company A to pay the withholding tax that should have been withheld but was not, and to file the withholding tax certificates within a specified period, in accordance with the first part of Paragraph 1, Article 114 of the Income Tax Act. A penalty was also imposed. Furthermore, individual income tax was levied on the salary income of these personnel. The Bureau would like to remind enterprises that, to ensure the implementation of the CFC income taxation system for profit-seeking enterprises, the National Taxation Bureau conducts case selection audits on CFC matters. If enterprises have used CFCs to evade domestic tax obligations or have underreported or omitted CFC investment income, they should voluntarily file supplementary returns and pay the underpaid tax as soon as possible to avoid penalties. For any inquiries, please call the toll-free service number 0800-000-321 or visit the Bureau’s website（https：//www.ntbk.gov.tw）and use the online smart customer service “National Tax Helper” for assistance.   Provided by: Profit-Seeking Enterprise Income Tax Division Contact Person: Section Chief Liu Miao-Tian    Tel: (07)7256600 Ext. 7160 Drafted by: Chen Hsiu-Chu                                 Tel: (07)7256600 Ext. 7191  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=8ce75ecae0c24feea294c4fc4e381f66]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 16 Mar 2026 07:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Assisted Reproductive Technology (ART) Expenses at Non-NHI Contracted Hospitals Eligible for Itemized Deductions Upon Subsidy Approval]]></title>
	<description><![CDATA[Taxpayers, their spouses, or dependents who undergo Assisted Reproductive Technology (ART) treatments at institutions specialized in In Vitro Fertilization (IVF) under the Ministry of Health and Welfare (MOHW) subsidy program may be eligible for tax deductions. Even if the institution is not a public hospital, a National Health Insurance (NHI) contracted medical facility, or an institution recognized by the Ministry of Finance for maintaining complete and accurate accounting records, the medical expenses may still be claimed as an Itemized Deduction for Medical and Maternity Expenses under Article 17, Paragraph 1, Sub-paragraph 2, Item 2-3 of the Income Tax Act, provided the treatment expenses have been approved for subsidies by central or local government authorities. The deductible amount is the total expenditure minus government subsidies or insurance reimbursements received. To assist the public in understanding these regulations, the National Taxation Bureau of Kaohsiung, Ministry of Finance has provided the following summary table: Expenditure Item Eligibility for Deduction Eligibility Criteria Supporting Documents General Medical & Maternity Expenses Deductible; however,government subsidies or insurance payouts must be excluded from the claim. Limited to public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance Original medical receipts. (Submission of physical receipts is waived if the deduction is based on the medical and maternity expense data provided by the tax collection authorities during the Individual Income Tax [IIT] filing period.) ART Treatment Expenses Deductible; however, government subsidies or insurance payouts must be excluded from the claim. 1. Public hospitals, NHI-contracted medical facilities, or hospitals with complete accounting records as certified by the Ministry of Finance 2. Institutions other than those mentioned above, subject to subsidy approval granted by the central or local competent authorities. 1. Original medical receipts. (Same as above) 2. Proof of subsidy remittance or the official subsidy approval notification issued by the competent authority Non-Medical Expenditures (e.g., cosmetic surgery, supplements, health checks, document fees) Non- Deductible Not considered medically necessary; does not meet statutory requirements. N/A The Bureau provided a practical example: In 2025, Mrs. Lee underwent an IVF procedure at a non-NHI contracted ART institution, incurring a total cost of NT$330,000. This amount included NT$30,000 for nutritional supplements. The procedure was approved for a NT$100,000 subsidy by the MOHW. When filing the 2025 Individual Income Tax Return in 2026, the deductible amount for medical and maternity expenses is calculated as follows: NT$330,000 (Total) - NT$30,000 (Supplements) - NT$100,000 (Subsidy) = NT$200,000 (Deductible Amount) The Bureau reminds taxpayers that when claiming deductions for ART expenses at non-NHI contracted facilities, they must attach the original medical receipts issued by the ART institution and the official subsidy approval notification or remittance proof for verification by the tax authorities. However, any portion already covered by government subsidies or insurance reimbursements cannot be claimed for deduction. For further inquiries, please call the toll-free service hotline at 0800-000-321 or visit the Bureau's website （https：//www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin.    Phone number: (07)7256600 ext. 7270 Contributor: Ms. Lee.                                 Phone number: (07)7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=814af83b89e441278400fab5ea7749a2]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Thu, 26 Feb 2026 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Withholding Tax Filing Period Begins in January 2026; Tax Withholders Are Reminded to Fill Out Information Correctly]]></title>
	<description><![CDATA[The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that to optimize the withholding tax system, amendments to the provisions of Article 89 of the Income Tax Act regarding tax withholders were approved by the Executive Yuan and took effect on January 1, 2025. Before the amendment, the tax withholder was defined as the person in charge of an enterprise or the head of the department responsible for withholding in an agency, organization, or school. After the amendment, the tax withholder is defined as the enterprise, agency, organization, or school itself. As January 2026 marks the beginning of the filing period for withholding tax statements covering various types of income for the year 2025, all withholding units are reminded to pay special attention to correctly filling out the "Tax Withholders" field in accordance with the amended regulations. The Bureau provided an example: if Company A is a withholding unit and Mr. B is its responsible person, when filing the withholding tax statements for employees’ salary income for the year 2025 in January 2026, the “Tax Withholders” field should list “Company A” rather than “Mr. B.” The Bureau further clarified that the filing period for withholding tax statements for various types of income for the year 2025 runs from January 1 to February 2, 2026. Before submitting filings, withholding units are urged to carefully review the completeness and accuracy of income information and to complete their filings within the statutory deadline. For a faster and more convenient process, withholding units are strongly encouraged to use the online filing system. If tax withholders have any questions regarding the filing of withholding tax statements, they may call the toll-free service hotline at 0800-000-321 or visit the Bureau's website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin. Phone number: (07)7256600 ext. 7270 Contributor: Ms. Lee.                              Phone number: (07)7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=3471a1267d3548bcaf96adad32167f12]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 Jan 2026 06:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How Newly Married or Divorced Couples Should File Individual Income Tax Returns]]></title>
	<description><![CDATA[As it is the individual income tax filing period, to help newly married or recently divorced couples understand the rules of joint filing under Article 15 of the Income Tax Act and avoid supplementary tax and penalties, the National Taxation Bureau of Kaohsiung, Ministry of Finance provides the following examples illustrating the correct filing methods for couples who marry or divorce during the taxable year. Marriage Person A: Marriage registration date: February 1, 2025.   Filing in 2025 for the 2024 taxable year: Since no marriage existed in 2024, Person A and his spouse must file separate income tax returns. Filing jointly would constitute an improper claim for exemptions and may result in penalties. Filing in 2026 for the 2025 taxable year: Since the marriage occurred during 2025, the couple may choose to file separately or jointly. Divorce Person B: Divorce registration date: March 20, 2025. Filing in 2025 for the 2024 taxable year: Since the marital relationship still existed in 2024, Person B and his spouse must file jointly. Filing separately may result in omitted reporting of the spouse’s income and lead to penalties. Filing in 2026 for the 2025 taxable year: Since the divorce occurred during 2025, the taxpayer may choose to file separately or jointly with the ex-spouse. Exceptions: Taxpayers who meet the criteria under the “Standards for Recognizing Separate Filing and Tax Calculation by Taxpayers and Their Spouses Living Apart” may file individually even while still legally married. The Bureau would like to remind taxpayers that when filing taxes for the year 2025, they are reporting income earned in the previous year (2024). Marital status may change over time. Taxpayers who married or divorced during the 2024 taxable year may choose to file jointly or separately with their spouse when filing their 2024 individual income tax return in 2025. When choosing joint filing, taxpayers should note that they cannot access their spouse’s income data through the online filing system using their own credentials. Instead, they must use their spouse's credentials (with authorization) to retrieve the information separately. This prevents situations where failure to report the spouse’s income leads to supplementary tax penalties. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”   Provided by: Legal Affairs Division— Violations Section Contact Person : Section Chief Yi-Yin Hsu     Telephone: (07)7256600 ext. 7550 Drafted By : Shu-Juan Chen                            Telephone: (07)7256600 ext. 7552]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=7a62f400b0904aca9c3873d5d09b6d99]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 28 Nov 2025 05:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Shareholder Receivable Claims Left by the Decedent Must Be Included in Estate Tax Filing]]></title>
	<description><![CDATA[Most small and medium-sized enterprises (SMEs) in Taiwan are invested in and operated by family members. It is common for responsible persons or shareholders to have loan transactions with the companies they invest in. When a responsible person or shareholder passes away, if they still hold shareholder receivable claims arising from loans to the company during their lifetime, these claims must be included in the decedent’s estate tax filing. The National Taxation Bureau of Kaohsiung, Ministry of Finance explains that during estate tax audits, some heirs report the number of shares the decedent held in unlisted companies but overlook the loan transactions between the decedent and the company. As a result, they fail to declare the shareholder receivable claims owed to the decedent by the company and are therefore subject to penalties. The Bureau further explains that when filing estate tax, the public should make good use of the “Checklist of Required Documents” attached to the estate tax return form and verify all supporting documents carefully. If the decedent held shares in unlisted companies during their lifetime, required documents include a statement of shareholding balance on the date of death, par value per share information, and the company’s balance sheet and income statement as of the date of death. If the balance sheet lists shareholder transaction amounts under liabilities, a detailed schedule of shareholder transactions must also be provided. Based on the shareholder transaction details, any outstanding loan balance owed by the company to the decedent should be reported under the receivable items of the decedent’s estate. The Bureau would like to especially remind the public that if the decedent invested in shares of unlisted companies, heirs must check whether shareholder receivable claims exist between the decedent and the company to avoid omissions and resulting penalties. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website (https://www.ntbk.gov.tw) to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”     Provided by: Legal Affairs Division Contact Person: Section Chief Shu-Hui Lin         Telephone: (07)7256600 ext. 7510 Drafted By: Jing-Tzu Chou                                    Telephone: (07)7256600 ext. 7518  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=811276b52c1643d9ae34f58dabf8443d]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Fri, 28 Nov 2025 05:30:00 GMT</pubDate>

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<item>
	<title><![CDATA[Individuals Selling Properties Under the Old System Must Accurately Calculate Property Transaction Income and Report Honestly; Under-reporting Cases that Promptly File Supplementary Tax May Avoid Penalties]]></title>
	<description><![CDATA[When individuals sell properties acquired before December 31, 2015 （old system properties）, according to Category 7, Paragraph 1, Article 14 of the Income Tax Act, they must accurately calculate property transaction income by deducting the original acquisition cost and all necessary expenses paid for acquisition, improvement, and transfer of the property from the actual transaction price, and include this in their annual individual income tax return. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that individuals selling old system properties should calculate property transaction income accurately as a principle. Only when taxpayers cannot provide original acquisition costs and tax authorities cannot verify such costs may the property transaction income be calculated based on the standards set by the Ministry of Finance. For example, in fiscal year 2024, the Ministry of Finance’s standards are as follows: （1） For cases meeting any of the following criteria, calculate property-attributable income using the actual total property transaction amount multiplied by the ratio of the property’s assessed present value to the total of announced present land value and property assessed present value at the time of sale, then calculate property transaction income at 20% of such income: 1.Taipei City: Total property transaction amount （including parking spaces） of NT$60 million or above, or per-ping unit price （total transaction amount excluding parking spaces divided by total registered ping area excluding parking spaces） of NT$1.2 million or above. 2. New Taipei City: Total property transaction amount （including parking spaces） of NT$40 million or above, or per-ping unit price of NT$750,000 or above. 3. Taoyuan City, Hsinchu County, Hsinchu City, Taichung City, Tainan City, and Kaohsiung City: Total property transaction amount（including parking spaces） of NT$30 million or above, or per-ping unit price of NT$500,000 or above. 4. Other areas: Total property transaction amount （including parking spaces） of NT$22 million or above, or per-ping unit price of NT$350,000 or above. （2） For cases not meeting the above criteria, calculate property transaction income using a specified percentage of the property’s assessed present value. The Bureau provides the following example: Mr. A purchased a townhouse in Sanmin District, Kaohsiung City for NT$24 million in 2013, spending NT$1.2 million on renovation and related expenses. In 2024, he sold the property for NT$35 million, paying NT$1.8 million in land value increment tax, brokerage fees, and related expenses. The property’s assessed present value at sale was NT$2 million, and the announced land value was NT$3 million. When filing his 2025 individual income tax return, Mr. A should attach relevant documents and accurately calculate the property transaction income as NT$3.2 million {＝（NT$35M - NT$24M - NT$1.2M - NT$1.8M) × [（NT$2M ÷ （NT$2M + NT$3M））]}. If Mr. A cannot provide and tax authorities cannot verify the original acquisition cost, then according to the Ministry of Finance standard for Kaohsiung City properties with total transaction amounts of NT$30 million or above, the property transaction income would be calculated as NT$2.8 million {＝NT$35M × [（NT$2M ÷ （NT$2M + NT$3M））] × 20%}, and would not apply the specified percentage calculation based on assessed present value（37% for Sanmin District, Kaohsiung City）. The Bureau would like to remind taxpayers especially that cases where accurate calculation of property transaction income is possible but reported using Ministry of Finance standards will be prioritized for audit. The public is urged to accurately calculate property transaction income when selling old system properties and report honestly. Since the 2024 individual income tax filing deadline has passed, those with under-reported or omitted income should promptly file supplementary（corrected） returns and pay additional taxes to their local tax bureau. Completing supplementary filing and tax payment with interest before being reported or investigated by designated tax authority investigators qualifies for penalty exemption under Article 48-1 of the Tax Collection Act. For filing questions, please call our toll-free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin. Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.                              Phone number:（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=614c3029c9ea4e67adda22ce5050fca0]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 22 Sep 2025 07:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Estate Dispute Accidentally Exposes Overseas Deposits; Supplementary Declaration Within Filing Period Can Avoid Penalties]]></title>
	<description><![CDATA[With the internationalization of asset allocation planning, Taiwanese nationals often accumulate wealth rapidly through overseas investments. When inheritance occurs, overseas assets should be included in the total estate value for declaration purposes. The National Taxation Bureau of Kaohsiung, Ministry of Finance explains that according to Article 1, Paragraph 1 of the Estate and Gift Tax Act, when a Republic of China national who habitually resides within the territory of the Republic of China dies leaving property, estate tax shall be levied on all property, both within and outside the territory of the R.O.C. From the above provision, it is clear that if the deceased was a Republic of China national who transferred funds to overseas bank accounts during his or her lifetime, when inheritance occurs, such overseas deposits still constitute part of the deceased's estate and should be included in the estate tax declaration. The Bureau provided an example: Mr. A died on December 20, 2024. Heir B completed the estate tax declaration on March 14, 2025, declaring a total estate value of NT$18 million, which included only domestic real estate, deposits, and stocks. Subsequently, disputes arose among heirs regarding property distribution, and Heir C voluntarily provided information about Mr. A's Hong Kong bank account deposits equivalent to approximately NT$8 million. After verification by the Bureau, and since the filing deadline had not yet expired, guidance was provided to complete the supplementary declaration. The Bureau reminds taxpayers that estate tax declarations must be filed within 6 months from the date of the deceased's death, or an extension of 3 months may be requested before the deadline expires for justified reasons. After heirs file their declarations, if any omissions are discovered, supplementary declarations should be made within the statutory period. Failure to do so beyond the filing deadline, if reported or discovered by tax authorities, will result in penalties according to law. For further inquiries, please call our toll-free service hotline 0800-000-321 or visit the Bureau's website （(https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Ms. Lin. Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.  Phone number:（07）7256600 ext. 7222  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=c5e8e5320b304a97869dc6ae5cfcbeaf]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 22 Sep 2025 07:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[How Should Cross-border Salaries Be Taxed for Taiwanese Citizens Employed by Foreign Companies for Remote Work in Taiwan?]]></title>
	<description><![CDATA[There are no borders in the workplace, and modern technology is transforming how labor services are provided. An increasing number of Taiwanese professionals are employed by overseas companies, choosing to reside domestically while providing services, communicating with overseas teams through video conferencing or email to complete various projects or daily work. Labor compensation obtained from overseas employment for services provided within the ROC territory constitutes ROC－sourced salary income and is legally required to be reported on individual income tax returns. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that according to Paragraph 3, Article 8 of the Income Tax Act, compensation for labor services provided by domestic residents within ROC territory constitutes ROC-sourced income, regardless of whether the employer’s location or the salary remittance account is located within or outside of the Republic of China. The Bureau provides the following example： A Taiwanese software engineer was employed by a Silicon Valley startup in the US in 2024 to handle remote development projects. The engineer completed all work in Taiwan through video conferences and email, with salary remitted monthly by the US company to his US bank account. Although the salary was not remitted to a domestic account, since the labor services were provided in Taiwan, his salary income constitutes ROC－sourced income and should be included in his 2024 individual income tax return. The Bureau emphasizes that compensation obtained from overseas employers for labor services provided within the ROC is not within the scope of income data provided by tax authorities for taxpayer inquiry. If taxpayers have under-reported or omitted such income for themselves, their jointly－filing spouses, or dependent relatives, they can avoid penalties under Article 48-1 of the Tax Collection Act by voluntarily completing supplementary filing and tax payment with interest to their local tax bureau before being reported or investigated. For filing-related questions, please call our toll－free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.”， Provided by： First Individual Income Tax Section Contact person： Section Chief, Ms. Lin. 　Phone number：（07）7256600 ext. 7270 Contributor： Ms. Lee. 　　　　　　　　　 Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=6e6ce0a59a8643dd921c9d62b3050b82]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 26 Aug 2025 00:00:00 GMT</pubDate>

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<item>
	<title><![CDATA[Catering industry operators shall issue uniform invoices for service or cleaning fees charged to customers and declare them for business tax]]></title>
	<description><![CDATA[Catering industry operators that charge not only for meals but also additional service or cleaning fees shall include these fees in the list of sales, issue a uniform invoice, and pay the business tax. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that, as prescribed in Articles 1 and 14 of the Value-Added and Non-Value-Added Business Tax Act, those who sell goods or services within the territories of the Republic of China shall be levied with business income tax based on the sales amount. Article 16 of the same Act also points out that the said sales amount means the total consideration received from the sale of goods or services, including any charges collected by a business entity besides the sales amount of the goods or services sold. The Bureau provides the following example: Seafood Restaurant A is a business entity required to use uniform invoices as judged by the taxation authority. A-Ming brought a bottle of whisky with him as he dined with friends at Seafood Restaurant A, and was notified that an additional cleaning fee of NTD 500 would be charged for bringing outside food. On that day, A-Ming and friends spent NTD 10,000 on food at the restaurant, with an additional service fee of NTD 1,000 （10%） charged. Therefore, Seafood Restaurant A should recognize the cleaning fee of NTD 500 and the service fee of NTD 1,000 as part of the sales price, issue a uniform invoice for NTD 11,500, and provide it to A-Ming. The Bureau would like to remind catering industry operators that, if they charge service or cleaning fees to customers and fail to issue a uniform invoice, they may voluntarily file a supplementary tax declaration with the tax authorities and make a supplementary payment to cover the tax amount they failed to declare to the local National Taxation Bureau, tax collection office, or service office. This should be done before the case is reported by an informant or investigated by an investigator appointed by the tax authorities or the Ministry of Finance, as prescribed in Article 48-1 of the Tax Collection Act, in order to avoid penalties (including any incurred interest) and punishment. For further information, please dial the free service hotline 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.”    Provided by： Sales Tax Section Contact person：Ms.  Chen            Telephone：（ 07）7256600  Ext. 7360 Written by：Mr. Huang                    Telephone：（07）7256600  Ext. 7351]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=cc2e59d5bf77481d8350828021bbf05a]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 26 Aug 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Individuals selling goods or services through social media must remember to apply for tax registration!]]></title>
	<description><![CDATA[With the rapid development of digital technology, people often purchase goods from overseas e-commerce platforms, import them under their own name, and then sell them on social media （e.g., Facebook, Instagram, YouTube） or web platforms. Those whose sales have reached the minimum taxable threshold （i.e., when the sales of goods reach NTD 80,000 or the sales of services reach NTD 40,000） must remember to apply for tax registration with the National Taxation Bureau to avoid being caught and facing back taxes and penalties. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that individuals who sell goods or services online for profit and whose monthly sales have not reached the business income taxable threshold may be exempt from applying for tax registration with the National Taxation Bureau. However, if their monthly sales exceed the taxable threshold, they must apply for tax registration with the National Taxation Bureau. To ensure the accuracy and integrity of taxation data, individuals applying for tax registration must provide the following: the domain name and IP address, applications to the internet service provider or other intermediaries that offer virtual hosting for the membership to sell goods or services, including the member account, and other essential information. Those individuals must also proactively disclose the “name of the business entity” and the “enterprise uniform serial number” in a prominent location on the sales website or webpage. The Bureau provides the following example: Party A began purchasing clothes, shoes, and other household goods from an overseas e-commerce platform starting in 2020. Party A imported the goods under his （her） own name, sold them directly on Instagram, delivered the goods to buyers （i.e., those who left a “+1” in the messages）, and received payments through the convenience store payment system. After investigation, the Bureau found that Party A failed to apply for tax registration between 2020 and 2021 while selling the goods, and that Party A’s monthly sales had already reached NTD 250,000 （which exceeds the monthly average sales amount of NTD 200,000 for the uniform invoice standard）. Since Party A’s total sales during this period amounted to over NTD 7,080,000（tax included）, Party A was required to pay off the business tax of approximately NTD 330,000 （NTD 7,080,000 ÷ 1.05 × 5%） and was imposed with a heavy penalty of over NTD 330,000 in accordance with Article 45 and Subparagraph 1 of Paragraph 1 of Article 51 of the Value-added and Non-value-added Business Tax Act, or Article 44 of the Tax Collection Act, whichever imposes a heavier penalty. The Bureau would like to remind taxpayers that, in response to the booming online trade, the Ministry of Finance has jointly established a smart taxation application system with the Fiscal Information Agency of the Ministry of Finance and local national taxation bureaus. Using artificial intelligence （AI） technology, the system will enforce inspections on individual sellers who fail to apply for tax registration and on cases of business tax evasion. If an individual voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the person may be exempt from punishment or penalties as prescribed in Article 48-1 of the Tax Collection Act. For further clarification, please dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.” Provided by：Sales Tax Section Contact person： Ms. Huang            　   Telephone：（07）7256600  Ext. 7310 Written by： Ms.Cheng.                     　  Telephone：（07）7256600  Ext. 7312      ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=f5a02da2e93f46f094507cb9fd051f3c]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 12 Aug 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The Ministry of Finance Has Relaxed Eligibility Criteria and Expanded Eligible Institutions for Recognition of Non-NHI Private Medical Institutions with Complete and Accurate Accounting Books and Vouchers, Encouraging Institutions to Apply Proactively]]></title>
	<description><![CDATA[To encourage private medical care and medical institutions not designated by the National Health Insurance （NHI）program to apply for recognition as “hospitals having complete and accurate accounting books and vouchers,” the Ministry of Finance announced amendments to the “Approval Guidelines for Hospitals with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance” （hereinafter referred to as the Approval Guidelines) on May 28, 2025. These amendments aim to relax eligibility criteria, expand eligible institutions, and modify the requirements for the accounting data verification period for recognition applications. The National Taxation Bureau of Kaohsiung （ereinafter referred to as the "Bureau") further highlights the amendments to the Approval Guidelines as follow:  1.Expand eligible institutions: Apart from hospitals and clinics, medical care institutions not designated by the NHI program now include physiotherapy clinics, occupational therapy（OT） clinics, speech-language therapy clinics, psychological therapy（counseling） clinics, audiology clinics, and midwifery clinics after the amendments. 2. Add to the application period: Applications shall be submitted to the local tax authority from the day after the statutory （or legally extended） income tax return filing period of the previous year until December 31 of the current year. 3. Relax eligibility criteria: Originally, the eligibility criteria required applicants to have filed income tax returns based on accounting books and supporting documents for three consecutive years prior to the application year, with at least one of those years having been verified by the tax authority, and with no major tax violations committed during that period. After the relaxation, only the income derived from professional practice “in the year prior to the application year” is required to be filed with accounts set up in accordance with the law, verified by the tax authority, and with no major tax violations committed. The Bureau further explained that, apart from relaxing eligibility criteria, private medical care institutes that have been recognized for maintaining complete and accurate accounting books and vouchers, have filed income tax returns based on these accounting records and actual income, and have paid taxes as required by law within three years from the application year, may be exempt from being listed as targets for audit of income derived from professional practice and are eligible for a written review. The expenses paid by citizens to such institutions for medical services, such as treatment for illness, childbirth, and receiving medical care, may, from the application year of the medical care institution, be eligible as medical and childbirth expenses for income tax filing in accordance with Item 2-3, Subparagraph 2, Paragraph 1 of Article 17 of the Income Tax Act. This not only protects citizens’ rights and interests in filing eligible medical and childbirth expenses but also enhances the reputation of medical institutions. It is a win-win situation that benefits both individuals and institutions. The Bureau further reminds that the list of hospitals （clinics） with accounting records approved by the Ministry of Finance has been published on the Ministry of Finance's eTax Portal 〔http://www.etax.nat.gov.tw/etwmain; Path: Frontpage/ Tax Information/ Hospitals （Clinics）〕 with Complete and Accurate Accounting Books and Vouchers Recognized by the Ministry of Finance). Citizens can visit the website to check whether non-NHI contracted medical institutions where they receive treatment or consultations meet the requirements for itemized deductions. If you have any questions regarding the eligibility criteria for medical care institutions’ recognition applications, feel free to call our toll-free number 0800-000-321 or visit the Bureau’s official website （https://www.ntbk.gov.tw） to use the national taxation intelligent customer service system, “Little Helper for Tax,” for inquiries. Provided by： First Individual Income Tax Section Contact person：Section Chief, Ms. Lin. 　　Phone number：（07）7256600 ext. 7270 Contributor：Ms. Lee. 　　　　　　　　　　Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=8b471111dc1949bfacfa7517d8c3f080]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 11 Aug 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[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]]></title>
	<description><![CDATA[Profit-seeking enterprises deriving income from countries that have signed tax agreements with Taiwan may apply to the treaty partner country for income tax reduction or exemption under the income tax agreement. If foreign taxes are overpaid due to failure to apply for treaty benefits, such overpaid amounts cannot be credited against Taiwan’s tax liability. The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that Paragraph 2, Article 3 of the Income Tax Act stipulates that profit-seeking enterprises with their head office in Taiwan shall be subject to profit-seeking enterprise income tax on their total profit-seeking enterprise income both within and outside Taiwan. Foreign income taxes already paid according to the tax laws of the source country may be credited against the total profit-seeking enterprise income tax liability within prescribed limits. Article 124 of the Income Tax Act provides that where income tax agreements signed between Taiwan and other countries contain special provisions, such provisions shall apply. Therefore, when profit-seeking enterprises derive income from tax treaty countries, and such income is exempt from taxation by the treaty partner or subject to a maximum tax rate under the income tax agreement, they should first apply to the treaty partner country for tax reduction or exemption under the income tax agreement. If profit-seeking enterprises fail to apply for income tax treaty benefits and consequently overpay foreign taxes, according to Paragraph 2, Article 36 of the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, such overpaid taxes cannot be credited against Taiwan’s enterprise income tax liability. The Bureau provides the following example: Taiwan Company A reported service income of NT$5 million from Vietnam Company B in its 2022 profit-seeking enterprise income tax return and claimed a foreign income tax credit of NT$1 million for income taxes paid in Vietnam. However, Taiwan and Vietnam have signed the “Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between the Taipei Economic and Cultural Office in Vietnam and the Vietnam Economic and Cultural Office in Taipei.” According to Paragraph 1, Article 7 of this Agreement regarding business profits, profits of an enterprise of one contracting state shall be taxable only in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein. Since Company A had no permanent establishment in Vietnam, its service income from Vietnam Company B falls under the business profits category of the aforementioned agreement. According to the Agreement, such income should only be subject to income tax in Taiwan, with Vietnam exempting it from taxation. Since Company A did not apply to Vietnamese tax authorities for tax treaty benefits and overpaid Vietnamese taxes, according to Paragraph 2, Article 36 of the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, it cannot claim credit for this against its Taiwan profit-seeking enterprise income tax liability. The reported tax credit of NT$1 million was entirely disallowed by the Bureau, resulting in additional tax assessment. The Bureau would like to remind profit-seeking enterprises that when deriving offshore income, they should pay attention to whether there are applicable tax treaty benefits for income tax reduction or exemption. If relevant provisions are met, they should first apply to the treaty partner country to protect their own interests. For inquiries, the public may call the toll-free service number 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant ＂National Tax Helper.＂ Provided by: Profit-seeking Enterprise Income Tax Division Contact Person: Ms. Lee.            Phone:（07）725-6600 ext. 7150 Contributed by: Ms. Lin.           Phone:（07）725-6600 ext. 7157  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=0a44fb4d54544fdfadd70685ef123626]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[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]]></title>
	<description><![CDATA[Profit-seeking enterprise repair and maintenance expenses exceeding NT$80,000 that significantly increase the original asset value or have benefits that cannot be exhausted within 2 years should be treated as capital expenditure. The National Taxation Bureau of Kaohsiung, Ministry of Finance explained that according to Articles 77 and 77-1 of the Regulations Governing Assessment of Profit-seeking Enterprise Income Tax, repair and maintenance expenses paid by profit-seeking enterprises for real estate, plant, and equipment used for business purposes, if their benefits cannot be exhausted within 2 years, should be listed as capital expenditure and added to the remaining actual cost of the original assets for calculation, except for expenses not exceeding NT$80,000 which may be listed as current year expenses. However, if the effective period of such benefits can be determined, they may be amortized evenly over the effective period. For repair and maintenance expenses of leased property, if the lease contract stipulates that the lessee enterprise is responsible for such expenses, they may be listed as expenses; if they have a deferred nature, they may be allocated and listed over the lease period according to their utility. The Bureau provides the following example: Company A conducted comprehensive maintenance of factory equipment in January 2023, spending NT$5 million in total. When filing its 2023 profit-seeking enterprise income tax return, it listed the entire amount under business expenses. However, since the expenditure exceeded NT$80,000, significantly increased original asset value, and had benefits that could not be exhausted within 2 years, the NT$5 million should be treated as capital expenditure and included in the remaining actual cost of the original assets for calculation. Using the remaining useful years as the service life and calculating depreciation according to prescribed depreciation rates, the recalculated allowable depreciation expense for the current year was NT$1 million. Therefore, NT$4 million in repair and maintenance expenses reported for the current year was disallowed （NT$5 million - NT$1 million）, resulting in additional tax of NT$800,000（NT$4 million × 20% tax rate）. The Bureau would like to remind profit-seeking enterprises that repair and maintenance expenses should be appropriately classified as current year expenses or capital expenditure based on their amount and service life to avoid adjustments and additional tax assessments by tax authorities for non-compliance. For inquiries, the public may call the toll-free service number 0800-000-321 or visit the Bureau’s website （https://www.ntbk.gov.tw）to make inquiries online using the National Tax Smart Assistant ＂National Tax Helper.＂ Provided by: Profit-seeking Enterprise Income Tax Division Contact Person: Ms.  Li .    　 Phone:（07）725-6600 ext. 7150 Contributed by: Ms. Chiu . 　Phone:（07）725-6600 ext. 7158]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=e6a85221e9f74cc3a66fdf5d6316590e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Jul 2025 00:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[How Should a Just-Married or Divorced Couple File an Individual Income Tax Return?]]></title>
	<description><![CDATA[As the individual income tax return filing period arrives, the National Taxation Bureau of Kaohsiung （hereinafter referred to as the “Bureau”) has provided examples of proper tax filing methods for couples who are newly married or divorced during the year, to help them better understand the joint filing rules outlined in Article 15 of the Income Tax Act. Married  Party A： Marriage registration date on February 1, 2025 When filing the 2024 individual income tax return in 2025, since there was no marital relationship during 2024, Party A and his/her spouse must file the return separately. Any joint filing may be subject to penalties due to falsely claiming tax exemptions.   When filing the 2025 individual income tax return in 2026, since Party A got married in mid-2025, he/she may choose to file the return either separately or jointly with his/her spouse.   Divorced Party B： Divorce registration date on March 20, 2025 When filing the 2024 individual income tax return in 2025, since Party B was still married during 2024, Party B and his/her spouse must file the return jointly. Filing separately may result in underreporting the spouse’s income and could be subject to penalties.   When filing the 2025 individual income tax return in 2026, since Party B divorced in mid-2025, he/she may choose to file the return either separately or jointly with his/her ex-spouse.   Exceptions：Those who comply with “Standards of Identifying the Separated Taxpayer and His/Her Spouse Approved to File Their Individual Income Tax Returns and Calculate Their Tax Payable Separately”   The Bureau would like to remind taxpayers that the individual income tax filing in 2025 is for income earned in the previous year （2024）. Since marital status may change over time, taxpayers who get married or divorced during 2024 may choose to file their 2024 income tax returns either jointly or separately.  If joint filing is selected, please note that the taxpayer cannot access or view their spouse’s individual income information through the e-filing system. To avoid underreporting the spouse’s income, which may result in additional tax payments and penalties, the taxpayer must apply for an investigation and retrieval of such information using their spouse’s certificate or written authorization.  If there are further questions, please dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant.” Provided by: First Individual Income Tax Section Contact person：Mr. Feng. 　　　　　　Phone number：（07）7256600 ext. 7270 Contributor：Ms. Lee. 　　　　　　　　 Phone number：（07）7256600 ext. 7222]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=29a8e50c94704b4abf3ce6687c4859bb]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Jun 2025 00:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[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]]></title>
	<description><![CDATA[In accordance with Article 48-1 of the Tax Collection Act, if a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount which he/she/it has failed to declare, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer may be remitted from any or all of the punishments and from any criminal liability if a criminal act is involved. However, in regard to the said amount of supplementary tax, the taxpayer shall pay and be charged with the daily interest accrued on the amount of such supplementary tax from the date immediately following the original deadline to the date on which the supplementary tax is paid. However, if the taxpayer pays the supplementary tax only after the case is initiated by an informant or is under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, this exemption shall not apply. The National Taxation Bureau of Kaohsiung, Ministry of Finance, provides the following example: Company A sold an air conditioner for NTD 52,500 to a consumer, Party A, in February 2024 and issued a two-copy uniform invoice for NTD 52,500 （tax included）to Party A as required by law at the time of the sale. However, the National Taxation Bureau discovered that Company A failed to declare the sales amount of NTD 50,000 and to pay the business tax of NTD 2,500 when filing its business tax for January and February 2024. Although Company A claimed that it had honestly issued a uniform invoice to the consumer but had negligently failed to declare the amount, Company A’s situation does not qualify for voluntary filing and payment of business tax as prescribed in Article 48-1 of the Tax Collection Act. As a result, Company A was required to pay the tax as prescribed by law. The Bureau would like to remind business entities, which have issued uniform invoices as prescribed by law but failed to file the tax, to promptly file a supplementary tax declaration and pay the taxes owed, including any incurred taxes, in order to be exempt from penalties as prescribed in Article 48-1 of the Tax Collection Act. If there are further questions, please dial the free service hotline 0800-000-321 for more information.  Provided by: Sales Tax Section Contact person：Ms. Li.         Telephone：（07）7256600  Ext. 7370 Written by：Ms. Chen.        　Telephone：（07）7256600  Ext. 7373]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=602c846dc29a4a839e4e8f9e03aeec31]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 10 Jun 2025 00:30:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Foreign Residents Renting a House in the R.O.C. for Personal Residence Can Claim Special Deduction for Rent for Housing]]></title>
	<description><![CDATA[The National Taxation Bureau of Kaohsiung, Ministry of Finance announces that housing rental expenses have been reclassified as a special deduction. When filing income tax returns for the 2024 fiscal year, taxpayers who choose the standard deduction can also claim this deduction, effectively reducing the tax burden on renters. The Bureau explains that if taxpayers are residents in the same taxable year, they, their spouses, or dependent lineal relatives do not own houses in the R.O.C. and need to rent housing for their own residence （not for business or professional use）, each household filing income tax can claim a special deduction for rent for housing after deducting government rental subsidies, up to a maximum of NT$180,000 per year. Considering special circumstances, if taxpayers, their spouses, or dependent lineal relatives own property in the R.O.C. that meets one of the five conditions outlined in the Ministry of Finance Decree Tai Cai Shui Zi No. 11304656750 issued on December 3, 2024 （such as: homes damaged or destroyed due to disasters, inherited co-owned property, or situations involving employment, education, medical needs, court-ordered spousal separation, or domestic violence）, they may still qualify for this deduction. The Bureau further explains that taxpayers, spouses, and dependent lineal relatives who do not own houses in the R.O.C. should submit the following documents when claiming special deduction for rent for housing for the 2024 fiscal year: 1. The housing rental contract. 2. Proof of rental payment （such as: receipts signed by the landlord, ATM transfer transaction details, or remittance certificates）. 3. Proof of household registration of the taxpayer, spouse, or dependent lineal relatives at the leased address during the taxable year, or a written affidavit from the taxpayer stating that the leased house is for self-residence and not for business or performing professional services during the taxable year（either one of the two is required）. 4. Relevant supporting documents for those who qualify under any of the five conditions considered as "non-ownership" as defined by the Ministry of Finance. Finally, the Bureau reminds taxpayers that there are exclusion conditions for the special deduction for rent for housing, including: 1.Individual income tax rate applicable at or above 20% （including salary income or various types of income calculated separately for the taxpayer or spouse）. 2.Opting for the single tax rate of 28% on the total amount of the dividents and earnings computed separately. 3.Basic income amount calculated according to the Income Basic Tax Act  exceeding the stipulated deduction amount of NT$7.5 million. For further inquiries, please call the toll-free service hotline 0800-000-321 or visit the Bureau's website （https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper.” Provided by: First Individual Income Tax Section Contact person: Section Chief, Mr. Feng.   Phone number: （07）7256600 ext. 7270 Contributor: Ms. Lee.                                   Phone number: （07）7256600 ext. 7222     ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=4e275a0f7444481aba7b628b3d3c099f]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Tue, 27 May 2025 03:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The 2024 Individual Income Tax Return and e-Filing System (online and mobile versions) Will Introduce a Rapid Tax Filing Process to Enhance Filing Efficiency]]></title>
	<description><![CDATA[To help taxpayers complete their individual income tax returns more easily, the online tax filing system will introduce a streamlined process aimed at improving filing efficiency and reducing the operational burden. The National Taxation Bureau of Kaohsiung (hereinafter referred to as the “Bureau”) explained that the “rapid tax filing process” refers to a simplified filing procedure designed for taxpayers who meet certain conditions. First, after the user completes identity verification and logs into the system, a Tax Estimation List will be provided. This list includes information on exemptions, income, and deductions for the members of the taxpayer’s household, and it estimates the tax payable (or refundable) using the most favorable calculation method. Taxpayers only need to review and verify the relevant information. Once the contents of the Tax Estimation List and the taxpayer’s basic information are confirmed to be accurate, the taxpayer can immediately upload the data and complete the filing. If any modifications are needed, the taxpayer may switch to editing mode to make adjustments before submitting the return online. The Bureau further clarified that taxpayers are ineligible for the rapid tax filing process under any of the following five circumstances: if the taxpayer has no income, if the taxpayer has applied for restrictions on investigation or separate income deductions, if the taxpayer selected “separated” when filing individual income tax in the previous year, if household members do not have a recorded year of birth, or if the taxpayer's application for foreign spouses was approved in the previous year. However, taxpayers in any of these situations can still update their basic information, dependents, income, and earned income deductions, as well as choose their tax return/payment method through the general e-filing procedures. After the taxpayer enters the tax return filing and e-filing system (online or mobile versions), the system will automatically determine if the taxpayer qualifies for rapid filing or if the taxpayer needs to proceed with the general filing process. The conditions are summarized in the table below:   The system will determine if the taxpayer qualifies for rapid filing Whether the tax estimation list will be provided Download and confirm the content of the tax estimation list Filing Methods Scenario 1　　　　　　　　 Yes Yes Agree Select the “Rapid Filing Process”: 1.Confirm the basic information 2.Choose the tax return/payment method and upload the data. Scenario 2 Yes Yes Disagree   Choose the editing model: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload Scenario 3　　　　 No No The system does not provide the Tax Estimation List Enter the general filing process: 1.Edit basic information (including dependents) 2.Edit income 3.Edit earned income deductions 4.Edit basic income (including individual’s CFC) 5.Calculate (confirm) the tax amount and choose the payment (refund) method 6.Execute upload The Bureau would like to remind taxpayers that, during the tax return filing period, you can call the toll-free number 0800-000-321 for tax-related inquiries or 0809-099-089 for system operation issues, and a representative will assist you. You can also visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw） to use the national tax smart customer service tools “National Tax Assistant” for tax-related questions and “Bo Er Bang” for system operation issues, both available for online inquiries. Provided by: Collection and Information Management Division Contact person：Section Chief Chang       Telephone No:（07）7256600  Ext. 7830 Written by：Cheng Ting-Hsuan          　    Telephone No:（07）7256600  Ext. 7837  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=28b36eea834c4039b2e67af5c925e504]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 26 May 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Profit-seeking Enterprises Establishing Scholarships – Expenses May Be Deductible Under Certain Conditions]]></title>
	<description><![CDATA[A foreign company inquired by phone with the National Taxation Bureau about whether they could claim expenses for establishing scholarships for employees’ children, as they have invested in Taiwan for many years and wish to enhance their company welfare and multinational corporate image. The National Taxation Bureau of Kaohsiung, Ministry of Finance states that whether scholarship expenses established by profit-seeking enterprises can be claimed as company expenses depend on the recipients and conditions. If a company establishes scholarships for employees’ children with clearly defined application criteria, the scholarship payments can be recorded under “Other Expenses.” However, scholarships for customers’ and shareholders’ children cannot be claimed as company expenses under Article 38 of the Income Tax Act and Article 62 of the Regulations Governing Assessment of Profit-seeking Enterprise Income Tax, as they are not related to the main business or auxiliary operations. The Bureau further explains that if a company establishes scholarships for employees’ children with application requirements based on academic or conduct performance standards, the received scholarships can be exempt from reporting as employee income under Subparagraph 8, Paragraph 1, Article 4 of the Income Tax Act. Without such reward conditions, the payment would be considered educational assistance for employees’ children, classified as a form of salary that must be included in the employee’s salary income for withholding tax purposes. The Bureau would like to remind businesses that scholarship expenses must meet certain conditions to be deductible. Profit-seeking enterprises should pay special attention to avoid tax law violations that could result in additional taxes and affect their own rights and interests. For related queries, please call the toll-free service hotline 0800-000-321 or visit the Bureau’s website（https://www.ntbk.gov.tw） to make inquiries online using the National Tax Smart Assistant “National Tax Helper”. Provided by: Zuoying Tax Collection Office, National Taxation Bureau of Kaohsiung, Ministry of Finance Contact Person： Ms.Song                     Contact Number：（07） 5874709 ext. 6930 Written by： Chou Yu-Hsiu                     Contact Number：（07）5874709 ext. 6936]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=e63a04bb477f4cb7bcf25dadef9f6852]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 19 May 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Filing and Paying Income Tax Returns Is Stress-free – Interest-Free Extensions and Installment Options Are Available]]></title>
	<description><![CDATA[In response to the impact of the United States’“Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung （hereinafter referred to as “the Bureau”) announces that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return filing period（May 1 to June 30, 2025） may apply to the tax collection authority for an interest-free extension or installment plan. This is in accordance with Article 26 of the Tax Collection Act and the Ministry of Finance’s “Guidelines of the Tax Collection Authority for Reviewing Taxpayers’ Applications for Extensions or Installment Payments Due to the Impact of the United States’ Reciprocal Tariffs Policy”, issued on April 17, 2025, under Order Tai-Tsai-Shui-Zi No. 11404554260, to assist taxpayers in overcoming related financial difficulties. Applicants must submit relevant supporting documents – such as proof of assistance or measures provided by the central competent industrial authority in response to the policy, reduced profit-seeking enterprise revenue, salary reductions, involuntary termination, reduced working hours, and other relevant evidentiary documents – by June 30, 2025. The Bureau provides the following methods and procedures for applying for tax payment extensions or installment plans: Application Method Procedure Written Application Fill out the application form and submit it along with the required supporting documents. The application can be submitted in person at the Bureau’s service counter or by mail.   Online      Applications      Income Tax Returns Filing 1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on either “E-Filing and Payment of Individual Income Tax Returns” or “E-Filing and Payment of Profit-Seeking Enterprise Income Tax,” then log in after completing verification. 2. Select “Payment in Cash” as the payment method. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents. Estimated Calculation of Individual Income Tax   1. Visit the Ministry of Finance’s “e-Filing and Tax Payment Service” website （https://tax.nat.gov.tw）. Click on “Online Registration for the Estimated Calculation of Individual Income Tax”（Chinese version only）, then log in after completing verification. 2. Select “General Tax Payment （payment via cash, ATM）”, then click “Confirmation” to submit. 3. Click “Apply for Payment Extension or Installment” and the system will automatically link to the eTax Portal of the Ministry of Finance. 4. Fill out the required information and upload the relevant certification documents.   eTax Portal, Ministry of Finance   1. Log in the eTax Portal of the Ministry of Finance website （https:// www.etax.nat.gov.tw）. 2. Individual verification requires either a natural person identification card or a National Health Insurance （NHI） card, while verification for a profit-seeking enterprise requires an industrial commerce identification card 3. Fill out the required information and upload the relevant certification documents. The Bureau further states that, for taxpayers affected by the tariffs, the duration or number of periods for an approved extension or installment plan will depend on the amount of tax payable and will be interest-free. Taxpayers may apply for a maximum extension of up to one year or up to 36 monthly installments over three years. The Bureau will review applications promptly, with flexibility and simplified procedures. For inquiries regarding tax payment measures or the application process, please call the toll-free service hotline at 0800-000-321. The National Taxation Bureau is here to assist you.  Provided by: Collection and Information Management Division Contact person： Ms. Chou    Telephone No：（07）7256600  Ext.7680 Written by： Hsieh Mei-hui    Telephone No： （07）7256600  Ext.7630  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=17ae0c0895904a749bc1f51a60dbe087]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Multiple Tax Payment Methods of Your Choice – Electronic Payments Make Your Life Easier]]></title>
	<description><![CDATA[To enhance the convenience of tax payments, the 2024 Individual Income Tax Return Filing offers multiple payment channels （as shown in the table below） . Through the Individual Income Tax E-Filing System or the Tax Online Payment Service website （https://paytax.nat.gov.tw）, taxpayers can pay the tax via credit card, chip debit card, demand （savings） deposit account, e-payment account, mobile payment tools, authorized direct debit, or automated teller machine （ATM）. Moreover, taxpayers can scan the mobile QR code on the tax bill to make a payment, or present the tax bill at any commissioned bank of the R.O.C. government treasury to pay with cash or checks. For tax amounts under NTD 30,000, payments can also be made at any 7-Eleven, FamilyMart, Hi-Life, or OK convenience store. The National Taxation Bureau of Kaohsiung（hereinafter referred to as “the Bureau”) has summarized the various tax payment channels available for the 2024 Individual Income Tax E-Filing, as shown in the table below. Taxpayers are encouraged to choose the payment method that best suits their needs.  Payment Method Description E- Payment　　　 Credit card Limited to a credit card held by the taxpayer or their spouse, and only one credit card may be used.   Chip debit card Not limited to the taxpayer’s debit card（taxes on behalf of others may be paid）, and is used for real-time transfer payment.   Demand （savings） deposit account Limited to the taxpayer’s demand （savings） deposit account. The taxpayer must log in to the e-tax filing system using a certificate for real-time transfer payment.   E-payment account An e-payment account does not need to be registered under the taxpayer’s name. Real-time transfer payments can be made using a mobile payment APP.   Mobile Payment Pay using a credit card or chip debit card through the “Mobile Payment Tool,” a tax payment app that requires prior registration.   Authorized Direct Debit Limited to the deposit account of the taxpayer, their spouse, or dependent （online filing requires the use of the taxpayer’s or spouse’s account）. Please ensure sufficient funds are reserved in the account for direct debit. Automated Teller Machine （ATM） Payment can be made via transfer at a financial institution or post office ATM labeled with “Interbank: Withdrawal + Transfer + Tax Payment.” Non-electronic　　 payment　　 At the Convenience Store Only applicable for income tax amounts under NTD 30,000. Payment can be made by presenting the tax bill with a barcode, or a tax bill printed from a convenience store’s multimedia kiosk.   With Cash or Check Please make the payment at any commissioned bank of the R.O.C. government treasury（excluding the post offices） using cash or checks dated no later than June 30, 2025.   The Bureau encourages taxpayers to utilize the online tax return filing system and make payments via e-payment to avoid the inconvenience of counter payments and the risk of losing cash. If you have any questions, feel free to dial the toll-free service hotline at 0800-000-321 for more information. Our dedicated team at the National Taxation Bureau is here to help. You can also visit the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online using the national tax smart customer service tool “National Tax Assistant.” Provided by: Collection and Information Management Division Contact person： Ms. Chou         Telephone No：（07）7256600  Ext.7680 Written by： Shih Meng-shan     Telephone No：（07）7256600  Ext.7636      ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=19c9c817581e449e8b87ff49ea48c68e]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[The National Taxation Bureau of Kaohsiung Reminds the Public to Beware of Scam Emails Falsely Claiming to Be from the Ministry of Finance]]></title>
	<description><![CDATA[The National Institute of Cyber Security（NICS） recently reported a wave of scam emails impersonating the Ministry of Finance under the pretense of conducting tax investigations. The perpetrators aim to carry out social engineering attacks by luring recipients into opening, downloading, and executing malicious attachments, with the intent of stealing users’ personal information. These attacks have led to the loss of individual and corporate data, as well as financial damages. The NICS would like to remind the public to stay vigilant and watch out for such fraudulent emails. The National Taxation Bureau of Kaohsiung（hereinafter referred to as the Bureau）, Ministry of Finance, points out that these scam emails often use subject lines such as “Notification of Tax Authority Investigation” or “List of Enterprises Subject to Tax Inspection” to attract recipients’ attention and trick them into opening the emails. Once the attachment in these malicious emails is opened, the hackers may gain control of the user’s computer or steal sensitive and confidential data and documents. The Bureau highlights that, for matters involving significant tax investigations, the National Taxation Bureau will issue an official letter rather than send an email with suspicious attachments. The Bureau reminds both citizens and businesses to carefully verify the source of emails, stay alert to unexpected tax investigation notices, and ensure that antivirus software is properly installed and regularly updated on the devices used to receive emails. The Bureau also advises the public not to click on links or open attachments in unsolicited emails, and not to enter their personal identification number. If you receive a suspicious message or hyperlink, you may call the anti-fraud hotline 165 or the toll-free service line at 0800-000-321 for assistance. You can also visit the Bureau’s official website （https://www.ntbk.gov.tw） for more information.       Provided by: Collection and Information Management Division Contact person： Mr. Chi             Telephone No：（07）7256600  Ext. 7880 Written by：Tsai Cheng-hung  　Telephone No：（07）7256600  Ext. 7888  ]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=9c0e45848e3c4d9dbc0e1b311dc05a63]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Wed, 14 May 2025 01:00:00 GMT</pubDate>

</item>
<item>
	<title><![CDATA[Pharmacies that are required to issue uniform invoices must do so and file a business tax report when selling non-prescription medications or other goods. ]]></title>
	<description><![CDATA[Apart from dispensing and supplying medications, pharmacies that sell medications or other goods must apply for tax registration with the local National Taxation Bureau. Pharmacies recognized as business entities and required to issue uniform invoices by the National Taxation Bureau must issue uniform invoices for income generated from non-prescription medications or other goods and report it for business income tax. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that when consumers purchase non-prescription medications, healthcare supplements, or other goods from a pharmacy required to issue uniform invoices, the pharmacy must provide a uniform invoice to the buyer. As for the revenue generated from dispensing and supplying medications based on prescriptions issued by hospital or clinic doctors, it is recognized as income from the professional practice of the licensed pharmacist or pharmacy practitioner, and comprehensive income tax will be levied according to the law. In this case, there is no issue regarding the issuance of uniform invoices or the imposition of business tax. The Bureau would like to remind pharmacies that are required to use uniform invoices to issue them and file and pay business income tax in accordance with the Value-Added and Non-Value-Added Business Tax Act. If a taxpayer voluntarily files a supplementary tax declaration with the local National Taxation Bureau and pays the taxes owed, including any incurred interest, before the case is reported by an informant or under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer may be exempt from punishment or penalties as prescribed in Article 48-1 of the Tax Collection Act. In case of further questions, you are welcome to dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website（https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant”.      Provided by: Sales Tax Section Contact person：Mr. Li.                           Telephone：（07）7256600  Ext. 7350 Written by：Liang Po-Hsun                    Telephone：（07）7256600  Ext. 7357]]></description>
	<link><![CDATA[https://www.ntbk.gov.tw/eng/singlehtml/c19e2cba4e6f4d43ba7b15040c8dbe50?cntId=fe1a34f543b747ffb2d39954010f93e7]]></link>
	<author><![CDATA[]]></author>
	<pubDate>Mon, 14 Apr 2025 07:30:00 GMT</pubDate>

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