Taiwan

Finance Minister Chuang Tsui-yun presided over the closing ceremony of the 2026 International Taxation Training Program on August 28, 2026. The intensive four-week program, organized by the Ministry of Finance’s National Taxation Bureau, brought together 35 tax officials from 18 countries across Asia-Pacific, Africa, and Latin America. The curriculum covered BEPS 2.0 implementation, transfer pricing […]

The NTBT reinforced on 27 August 2026 that companies providing interest-free or below-market-rate loans to shareholders or related parties must recognize imputed interest income for corporate income tax purposes. This anti-avoidance measure under Article 41 of the Income Tax Act prevents profit erosion through disguised distributions and ensures arm’s length pricing in related-party financing. Key

The Ministry of Finance announced on August 27, 2026, that the two-year tax guidance period for online influencers and content creators has concluded. Effective immediately, all income from platform monetization, sponsorships, affiliate marketing, and virtual gifts is fully subject to standard income tax and VAT reporting requirements. To assist compliance, the MOF launched an “AI

On 27 August 2026, the NTBT clarified that “shareholder receivables” (loans or advances from a company to its shareholders) owned by a decedent at death constitute taxable estate assets under the Estate and Gift Tax Act. These receivables, often recorded as “other receivables – shareholders” on corporate books, must be valued and reported in the

On 27 August 2026, the NTBT reminded taxpayers that tax debts transferred to the Administrative Enforcement Agency for compulsory execution remain eligible for installment payment arrangements. Under the Administrative Execution Act and Tax Collection Act, delinquent taxpayers can apply to the local Administrative Enforcement Branch for deferred or installment payment plans even after enforcement proceedings

The Ministry of Finance issued a reminder on August 27, 2026, to individual taxpayers who have received approval for the self-use residential repurchase preference under the Land Value Increment Tax (LVIT) Act. The preference allows deferral of LVIT when a taxpayer sells a self-used residence and purchases a new one within a specified period. However,

Ahead of Typhoon Shadler’s landfall, the NTBT issued guidance on 26 August 2026 outlining the three-step process for taxpayers to claim tax reductions or exemptions for disaster-related losses. Under the Disaster Relief Act and Tax Collection Act, individuals and businesses suffering property damage, inventory loss, or business interruption from declared natural disasters can apply for

The NTBT announced on 26 August 2026 that the 2026 fiscal year (115th year) profit-seeking enterprise income tax interim filing period begins 1 September 2026 and ends 30 September 2026. Under the Income Tax Act, profit-seeking enterprises with approved fiscal years must file interim returns reporting half-year income and paying 50% of estimated annual tax

On 26 August 2026, the NTBT clarified that business operators selling air conditioners and charging separate installation fees must issue uniform invoices for the total consideration (goods plus services) and report the full amount for Value-Added Tax (VAT) purposes. This guidance addresses common industry practice of separately stating installation charges without proper invoicing. Key Takeaways

The NTBT stipulated on 26 August 2026 that foreign branches operating in Taiwan allocating head office management expenses must prepare and retain the foreign parent company’s audited financial statements and cost allocation methodologies to support deduction claims for profit-seeking enterprise income tax. This requirement ensures transfer pricing compliance for cross-border service charges. Key Takeaways Documentation