Taiwan

On 24 September 2026, the Taipei National Tax Bureau (NTB) issued a clarifying ruling regarding the foreign tax credit (FTC) mechanism for profit-seeking enterprises deriving income from countries with which Taiwan has concluded comprehensive income tax treaties. The ruling addresses a specific scenario where a Taiwan-resident enterprise receives income from a treaty partner country but

On 24 September 2026, the MOF’s Statistics Division published the 2023 Tax Workforce Statistical Bulletin (Year 115, Issue 16). The report reveals that as of year-end 2023, Taiwan’s tax authorities employed 9,842 tax officers, of whom 7,874 (80%) were female—significantly higher than the OECD average of approximately 55%. Each officer served an average of 2,583

On 24 September 2026, Taiwan’s Ministry of Finance (MOF) issued a definitive clarification regarding the tax obligations of digital content creators and social media influencers receiving revenue-sharing income from online platforms. The announcement, released under the authority of the Value-Added and Non-Value-Added Business Tax Act, explicitly categorizes platform-derived revenue sharing as taxable business income, requiring

On 24 September 2026, the Taipei National Tax Bureau issued a critical procedural reminder for court-appointed estate administrators under the Estate and Gift Tax Act. Upon selection by the court, the administrator has a mandatory duty to publish a public notice to creditors within six months and, if the estate’s assets and liabilities cannot be

On 23 September 2026, the Taipei National Tax Bureau issued a public advisory highlighting that parents settling their adult children’s credit card debts may trigger gift tax obligations under the Estate and Gift Tax Act. The Bureau explained that when a parent pays a child’s credit card bill, the payment constitutes a transfer of property

On 23 September 2026, the Taipei Customs Office convened its third Clearance Business Symposium of 2026 (Year 115), bringing together over 120 representatives from customs brokers, logistics firms, importers, exporters, and the Express Association. The symposium focused on three themes: (1) the pilot implementation of the “Smart Customs Clearance” AI risk-engine, (2) simplification of documents

On 23 September 2026, the Ministry of Finance announced the collection schedule for the second-half 2026 (Year 115) business vehicle license tax. The levy, governed by the Vehicle License Tax Act, applies to all vehicles registered for commercial use, including trucks, buses, taxis, and rental cars. The payment window opens on 1 October 2026 and

On 23 September 2026, Taiwan’s National Taxation Bureau (NTB) announced the collection schedule for the second half of 2026 business vehicle license tax. The levy applies to all vehicles registered for commercial use under the Vehicle License Tax Act. Collection begins on 1 October 2026 and the payment deadline is 2 November 2026. Taxpayers may

On 22 September 2026, the Taipei National Tax Bureau clarified the timing for recognizing bad debt losses for profit-seeking enterprises under the Income Tax Act. According to the ruling, when a creditor has pursued collection for over two years without success—typically evidenced by a demand letter sent via registered mail—the bad debt loss can only

On 22 September 2026, the Customs Administration of the Ministry of Finance announced the implementation of amended penalties under the Tobacco and Alcohol Administration Act, targeting illegal purchase, possession, and cross-border smuggling of tobacco products. The amendments, effective 1 October 2026, significantly increase fines and introduce stricter enforcement mechanisms to combat tax evasion and protect