Taiwan

On 1 October 2026, Taipei Customs concluded its third-quarter promotional seminar for the “Export Goods Raw Material Tax Electronic Refund Operation” system, marking full operational deployment of the paperless duty drawback platform. The system, mandated under the Customs Anti-Avoidance Act and the Statute for Industrial Innovation, allows manufacturers to claim refunds of customs duties and

On 30 September 2026, the Taipei National Tax Bureau issued a stern reminder regarding the Administrative Execution Act provisions allowing tax authorities to seize a delinquent taxpayer’s claims against third parties (garnishment). When the Administrative Enforcement Agency serves a transfer order on a third-party debtor (e.g., a bank, tenant, or business counterparty), that third party

On 30 September 2026, the National Taxation Bureau of the Northern Area announced a landmark enforcement action against a taxpayer who failed to declare house and land transaction income tax arising from the assignment of a pre-sale property contract. The seller, Mr. Chen, transferred his contractual position in a pre-sale apartment in New Taipei City

On 30 September 2026, the Ministry of Finance issued Interpretative Letter No. 1150456789 clarifying the estate tax treatment of properties encumbered by mortgage rights where the decedent was the mortgagor. The guidance addresses frequent disputes over whether the outstanding loan balance should be deducted from the gross estate value when the mortgage secures the decedent’s

On 29 September 2026, the Taiwan Ministry of Finance (MOF) issued a reminder that all domestically produced goods exported from Taiwan must correctly indicate their country of origin in accordance with the Customs Act and the Regulations Governing the Indication of Country of Origin on Import and Export Goods. This measure aims to facilitate customs

On 29 September 2026, the Kaohsiung Customs Office announced that it will maintain uninterrupted 24-hour customs clearance services throughout the consecutive holiday period for National Day (10 October), Taiwan Retrocession Day (25 October), and the Kinmen Guningtou Battle Anniversary (25 October) in 2026 (Republic of China Year 115). The measure ensures that import and export

On 29 September 2026, the Customs Administration under the MOF confirmed that all customs offices nationwide will provide round-the-clock clearance services during the two consecutive holiday periods in October 2026: National Day (10–12 October) and the combined Taiwan Retrocession Day and Kinmen Guningtou Battle Anniversary (25–27 October). The directive applies to all ports, airports, and

On 29 September 2026, the Taipei National Tax Bureau (NTBT) released an official press announcement urging biotechnology and pharmaceutical companies to observe the application deadline for the profit-seeking enterprise shareholder investment tax credit. This tax incentive, established under the Statute for Industrial Innovation and the Income Tax Act, permits qualified shareholders of eligible biotech firms

On 25 September 2026, the MOF released the winning numbers for the July–August 2026 (Year 115, 4th period) Uniform Invoice lottery. The Uniform Invoice system, a cornerstone of Taiwan’s Value-Added Tax (VAT) enforcement, incentivizes consumers to request invoices, thereby reducing tax evasion. The total prize pool for this period exceeds NT$200 million, with a Special

On 25 September 2026, the Ministry of Finance’s Taxation Administration announced the winning numbers for the July-August 2026 Uniform Invoice lottery. The Uniform Invoice system serves as a critical VAT compliance mechanism, encouraging consumers to request invoices and thereby improving tax collection transparency. This bi-monthly lottery draws significant public participation and supports the government’s anti-tax