Taiwan: Taiwan Business Tax: Sublease Operators Must Invoice Rental Net Balance
Effective 2 September 2026, the tax authority announced that residential subleasing operators (pack‑lease businesses) who re‑rent residential units to individuals for residence must issue two‑copy taxable uniform invoices based on the net balance of rental income minus rental expenses. The measure clarifies the taxable turnover calculation for subleasing activities under the Business Tax Act, ensuring
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