Taiwan

On 30 October 2026, the Taxation Administration of Taiwan’s Ministry of Finance issued a press release confirming the payment deadline for the second period of the 2026 Business Vehicle License Tax. Under the Vehicle License Tax Act, commercial vehicles are subject to two annual payment periods. The second period typically runs from 1 October to

On 30 October 2026, the National Taxation Bureau of Taipei (NTBT) issued a press release clarifying the proper application of the annual gift tax exemption under Article 17 of the Gift Tax Act. The guidance addresses common misconceptions regarding the “per year” calculation period, emphasizing that the exemption resets each calendar year (January 1 to

On 30 October 2026, the Taiwan Ministry of Finance (MOF) issued a clarifying announcement regarding the application of the annual gift tax exemption under Article 17 of the Gift Tax Act. The guidance addresses widespread confusion among taxpayers about the “per year” calculation period for the NT$2.44 million annual exemption (2026 amount). The MOF confirms

The Ministry of Finance announced on 30 October 2026 that the payment deadline for the second half of 2026 (Year 115) business-use vehicle license tax is 2 November 2026. This deadline applies to all vehicles registered for commercial or business purposes, including trucks, buses, taxis, and rental cars. The tax is calculated based on vehicle

On 29 October 2026, the MOF issued an interpretive order (Shui-Fa-Zi No. 1150456789) clarifying the calculation of cost basis for individuals selling inherited or gifted “old-system” houses (properties acquired before the implementation of the current real estate valuation system). The order permits the original assessed present value (assessed at time of inheritance/gift) to be adjusted

The National Taxation Bureau (NTB) under the MOF issued a compliance alert on 29 October 2026 reminding individual landlords of their obligation to report rental income accurately in their annual individual income tax returns. With the 2026 filing season approaching (May 2027), the NTB highlighted that rental income from residential and commercial properties must be

On 29 October 2026, the Customs Administration of the MOF issued a public warning about a surge in fraud schemes where criminals impersonate customs officers via phone, messaging apps, or fake official letters. The scammers claim the victim has a package detained for containing prohibited goods, unpaid duties, or money laundering, and demand immediate remittance

On 28 October 2026, the NTBT released guidance on the application of loss carryforwards for profit-seeking enterprises under Article 23 of the Income Tax Act. The clarification stipulates that when a company applies approved losses from the preceding 10 years to offset current taxable income, any tax-exempt or tax-free income recognized in the current year

The Ministry of Finance, in coordination with the National Treasury Administration and local tax bureaus, launched a public awareness campaign on 28 October 2026 to combat illicit cigarette trade under the slogan “Three No’s, One Must” (三不一要): No purchase, no sale, no transport of smuggled cigarettes; Must buy legal cigarettes with intact tax stamps. Illicit

Kaohsiung Customs issued a compliance notice on 28 October 2026 reminding importers of their legal obligation to correctly mark the country of origin on imported goods and their packaging per Article 45 of the Customs Act and the Regulations Governing the Marking of Country of Origin on Imported Goods. Incorrect, missing, or misleading origin marking