Taiwan

The Ministry of Finance issued an interpretive ruling on 3 September 2026 stating that the sale of virtual assets and stablecoins as defined by the Virtual Asset Service Management Act is not subject to business tax (VAT). This clarification provides certainty for operators of virtual asset trading platforms and related service providers. The ruling distinguishes […]

The Ministry of Finance issued an interpretive ruling on 3 September 2026 stating that the sale of virtual assets and stablecoins as defined by the Virtual Asset Service Management Act is not subject to business tax (VAT). This clarification provides certainty for operators of virtual asset trading platforms and related service providers. The ruling distinguishes

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

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

On 1 September 2026, the Taipei National Tax Administration promoted the diversification of gift tax payment channels, emphasizing the convenience and speed of online payment platforms. Taxpayers can now settle gift tax liabilities via internet banking, mobile payment apps, and convenience store kiosks, in addition to traditional counter payments. The initiative aims to improve compliance

On 1 September 2026, the Taipei National Tax Administration promoted the diversification of gift tax payment channels, emphasizing the convenience and speed of online payment platforms. Taxpayers can now settle gift tax liabilities via internet banking, mobile payment apps, and convenience store kiosks, in addition to traditional counter payments. The initiative aims to improve compliance

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

As of 31 August 2026, the tax authority issued a directive requiring certified bookkeepers, bookkeeping firms, and tax return agents to strengthen personal data protection measures in accordance with the Personal Data Protection Act. The guidance mandates encryption, access controls, regular audits, and breach notification procedures to safeguard taxpayer information held by tax professionals. Key

As of 31 August 2026, the tax authority issued a directive requiring certified bookkeepers, bookkeeping firms, and tax return agents to strengthen personal data protection measures in accordance with the Personal Data Protection Act. The guidance mandates encryption, access controls, regular audits, and breach notification procedures to safeguard taxpayer information held by tax professionals. Key