Taiwan

On 7 October 2026, Taichung Customs issued a compliance notice to enterprises operating within the Taichung Free Trade Zone regarding export controls on strategic high-tech commodities. The advisory reminds firms that goods listed under the “Strategic High-Tech Commodities Export Control List” (策略性高科技貨品輸出管制清單) administered by the Bureau of Foreign Trade (BOFT) require individual export licenses prior

On 7 October 2026, the Ministry of Finance announced enhancements to the uniform invoice prize award system, allowing taxpayers who register their cloud e-invoices (雲端發票) to a mobile phone barcode carrier (手機條碼) and link a designated bank account to receive winning prize amounts via direct deposit. Previously, prize winners had to physically visit convenience stores

On 6 October 2026, the NTB reiterated the statutory provision under the Administrative Appeal Act and the Tax Collection Act allowing taxpayers to suspend the transfer of tax arrears to compulsory enforcement by filing an administrative appeal (visa) and simultaneously paying at least one-third of the tax amount determined in the reconsideration decision. This provision

On 5 October 2026, the NTB published a compliance reminder addressing the value-added tax (VAT) treatment of ancillary charges—freight, installation, and service fees—collected by business entities in connection with the sale of goods or services. Under Article 8 of the Value-Added and Non-Value-Added Business Tax Act, the sales amount includes all consideration received, whether designated

In a concurrent announcement on 5 October 2026, the Taxation Administration revealed that since the inception of the Uniform Invoice lottery, the Special Prize has created 986 millionaires (NT$10 million each). To streamline prize distribution and prevent unclaimed winnings, the Administration strongly encouraged all taxpayers to download the official Uniform Invoice mobile app (available on

The Taxation Administration announced the winning numbers for the July-August 2026 Uniform Invoice lottery on 5 October 2026. This bi-monthly draw produced 17 Special Prize winners each entitled to NT$10 million, and 11 Grand Prize winners each receiving NT$2 million. Additionally, there were 546 First Prize winners (NT$200,000 each), and numerous lower-tier prizes. The winning

On 1 October 2026, the Executive Yuan (Cabinet) passed the draft amendment to Article 2-1 of the Securities Transaction Tax Act during its weekly plenary session. The amendment proposes to adjust the securities transaction tax (STT) rate structure for day trading of stocks and exchange-traded funds (ETFs). Currently, day trading benefits from a reduced tax

On 1 October 2026, the Taipei National Tax Bureau issued a public ruling clarifying the Value-Added Tax (VAT) invoicing obligations for businesses selling gift certificates. The guidance addresses long-standing ambiguity regarding the precise moment a Uniform Invoice must be issued when a voucher is sold versus when it is redeemed. The ruling references the Value-Added

On 1 October 2026, the Executive Yuan (Cabinet) passed the draft amendment to Article 2-1 of the Securities Transaction Tax Act during its weekly meeting. The proposed revision aims to modernize the tax framework for securities transactions, addressing emerging financial instruments and cross-border trading activities. The amendment will now proceed to the Legislative Yuan for

On 1 October 2026, the Ministry of Finance (MOF) launched a nationwide anti-fraud campaign titled “Tax Refund Fraud Prevention: Three Steps to Safety” in response to a surge in sophisticated phishing schemes targeting individual taxpayers during the annual tax refund season. The National Taxation Bureau reported a 42% year-on-year increase in fraudulent refund claims involving