Asia Pacific

On 16 September 2026, the Ministry of Finance issued a ruling clarifying that foreign profit-seeking enterprises are exempt from the requirement to have offshore-incurred cost or expense documentation verified by a Taiwanese embassy, consulate, or authorized agency. This interpretation applies to Article 33 of the Income Tax Act and related enforcement rules. The ruling aims

On 16 September 2026, the Taipei National Tax Bureau published the assessment results for the 2024 (ROC 113) annual settlement filings of educational, cultural, public welfare, and charitable organizations. The announcement covers entities that filed their annual revenue and expense reports by the statutory deadline of 31 May 2025. The Bureau reviewed the submissions for

On 16 September 2026, the Taiwan Taxation Administration under the Ministry of Finance published the monthly compilation of Important Measures for August 2026 (ROC Year 115). This routine administrative release consolidates critical tax policy updates, regulatory interpretations, compliance deadlines, and enforcement actions issued during the month. The measures encompass amendments to the Income Tax Act,

On 15 September 2026, the Taxation Administration urged landowners eligible for special tax rates or exemptions on 2026 Land Value Tax to submit applications by 22 September 2026. Land Value Tax is an annual tax on land owners based on the assessed value of land. Special rates apply to self-use residential land, industrial land, and