Taiwan

The Ministry of Finance published guidance on profit and loss offset claims, outlining eligibility, documentation, and timing for corporate tax filings effective 1 July 2026. The notice clarifies that offsetting previous years’ losses against current-year profits is permitted only with audited financial statements and requires submission of a detailed loss carry‑forward schedule. Companies must amend […]

As of 2026/08/06, the Taiwan Tax Bureau issued detailed withholding tax regulations governing interest payments made by digital lending platforms to borrowers. The guidance specifies a standard withholding rate of 10% on such interest income, and outlines reporting obligations for platform operators, including quarterly filing of Form XHT and mandatory electronic submission via the Bureau’s

The Ministry of Finance directed that unrecovered shareholder loans to a corporation be disclosed in the estate inventory of a deceased shareholder, effective 1 July 2026. Executors must report the outstanding balance, accrued interest, and repayment schedule, attaching loan documentation to the inheritance filing. The unreported amount is treated as taxable estate property, with potential

The Ministry of Finance announced the results of the latest e‑invoice lottery, awarding one special prize of NT$1 million, four premium prizes of NT$200,000 each, and three exclusive prizes of NT$100,000 each. The draw, held on 5 August 2026, involved over 12 million electronic invoices issued during the 115th fiscal year. Winners must claim prizes within 30

As of 2026/08/06, the Taiwan Tax Bureau issued a directive mandating that taxpayers who have underpaid withholding tax must settle the outstanding amount without delay and submit a supplemental declaration to the relevant tax office. The notice specifies that payments must be received by 2026/09/05 to avoid interest charges and surcharges. Additionally, failure to comply

The Ministry of Finance released comprehensive regulations on the withholding and collection of taxes on interest income from internet lending platforms, effective 1 July 2026. The rules define calculation methods, reporting frequencies, penalty mechanisms, and documentation retention requirements to strengthen tax compliance in the digital credit market. The regulation applies to all domestic and offshore

The Ministry of Finance warned that taxpayers who exploit administrative appeals to conceal or transfer assets will encounter immediate asset seizure actions. Effective 5 August 2026, the tax authority may issue provisional confiscation orders without prior notice when credible evidence of asset manipulation exists. Such orders can freeze bank accounts, suspend property transactions, and seize

The Ministry of Finance reported that the Keelung Tax Office conducted an integrity education program for its staff during the 115th fiscal year, focusing on ethical conduct, anti‑corruption measures, and compliance with tax regulations. The training, held from 1 to 3 August 2026, covered proper handling of public funds, fraud detection, and ethical use of

On 2026/08/04, the Taiwan Tax Bureau announced the prize distribution for the 115-year May‑June instant lottery, highlighting a top prize of NT$1,000 million and 22 second‑tier awards of NT$200 million each. The Bureau emphasized that winners must claim their rewards through the official mobile application within the stipulated period, and that unclaimed prizes will be

As of 2026/08/04, the Taiwan Tax Bureau continues its campaign to modernize tax filing by encouraging citizens to download and use the official Invoice Management App. The initiative underscores the app’s features, including real‑time receipt capture, automatic tax‑credit calculation, and secure storage of transaction records for future audits. The Bureau highlighted that over 972 millionaires