Taiwan

On 15 October 2026, the NTBT issued a compliance reminder to profit-seeking enterprises regarding the proper distinction between “business costs” (cost of goods sold) and “operating expenses” in annual tax returns. The Bureau noted frequent misclassification during audits, such as recording selling expenses as production costs or capitalizing repair expenditures that should be expensed. Correct

As of 14 October 2026, the NTBT urged profit-seeking enterprises that underreported income in their 2025 (114th year) annual tax return to file a voluntary amended return (自動補報) and pay the additional tax due. Under the Tax Collection Act, voluntary correction before the tax authority initiates an audit results in waiver of the underreporting penalty

On 12 October 2026, the National Taxation Bureau of Taiwan issued a reminder that foreign special professionals (holders of Employment Gold Cards or specific professional work permits) must complete their individual income tax filing for the current year and submit applications for applicable tax incentives before departing Taiwan. This measure aligns with the Income Tax

On 12 October 2026, the Taiwan Ministry of Finance (MOF) issued a reminder targeting foreign special professionals, senior executives, and technical personnel holding Employment Gold Cards or specific work permits. The notice emphasizes that individuals departing Taiwan must complete their final individual income tax return for the year of departure and submit applications for any

On 8 October 2026, the National Taxation Bureau (NTB) of Taiwan issued a press release clarifying the procedural rights of taxpayers whose assets have been subjected to provisional seizure due to tax arrears. Under the Administrative Execution Act and relevant tax collection statutes, a taxpayer may apply for the release of a provisional seizure by

On 8 October 2026, the Customs Administration of the Ministry of Finance published preliminary merchandise trade statistics for September 2026 (ROC year 115). The report provides early insights into Taiwan’s import and export performance, including total trade value, trade balance, and year-on-year growth rates by major trading partner and commodity category. These preliminary figures serve

On 8 October 2026, the Ministry of Finance announced the full operational launch of the “Electronic Invoice Integration Service Platform” for business-to-business (B2B) transactions. This platform enables taxpayers to issue, transmit, and store uniform invoices electronically, eliminating the need for handwritten or manually printed triplicate invoices. The initiative aligns with the Value-Added and Non-Value-Added Business

On 8 October 2026, the Ministry of Finance clarified procedures under the Compulsory Enforcement Act and the Tax Collection Act allowing taxpayers whose assets have been provisionally seized (假扣押) by tax authorities to secure release by providing collateral equivalent to the outstanding tax liability. This administrative interpretation addresses Article 33 of the Tax Collection Act

On 8 October 2026, Taipei Customs issued a classification advisory for “graphene thermal sheets” (石墨烯導熱片) following multiple misdeclaration cases. The advisory determines the proper Harmonized System (HS) code under Chapter 38 (Chemical Products) or Chapter 68 (Stone, Plaster, Cement) depending on the graphene content percentage and manufacturing process. Incorrect classification has led to underpayment of

Effective 7 October 2026, the Ministry of Finance (MOF) and the NTB jointly announced an enhancement to the uniform invoice (e-invoice) lottery system, enabling individual taxpayers to receive winning prizes via direct bank transfer. To activate this service, taxpayers must register their mobile phone barcode (carrier code) on the designated e-invoice platform (https://www.einvoice.nat.gov.tw) and link