Taiwan

On 22 September 2026, the Customs Administration unveiled a comprehensive reform of bonded goods storage regulations for duty-free shops, effective 1 January 2027. The new regime, promulgated under the Customs Act and the Duty-Free Shop Establishment and Management Regulations, replaces the previous open-ended storage allowance with strict time limits and introduces a mandatory smart customs

On 22 September 2026, the Customs Administration officially launched the “Direct Deposit Refund Service” for customs duties, commodity taxes, and security deposits (guarantee deposits) paid by importers, exporters, and logistics operators. The service, accessible through the Customs Automated System (CASS) and the National Single Window (NSW), allows taxpayers to receive refunds directly into their designated

On 21 September 2026, the Taipei National Tax Bureau reaffirmed the Value-Added and Non-Value-Added Business Tax (VANBAT) Act requirement that sellers engaged in installment sales must issue uniform invoices (GUI) according to the agreed payment schedule, irrespective of whether the buyer has actually paid the installment. The Bureau explained that the tax liability for business

On 18 September 2026, the Taipei National Tax Bureau clarified the distinct tax treatments applicable to the gifting of publicly traded shares in Taiwan. Under the Securities Transaction Tax Act, the transfer of shares by way of gift is explicitly exempt from the 0.3% securities transaction tax that normally applies to on-exchange sales. However, the

On 17 September 2026, the Taipei National Tax Bureau (NTB) held its annual award ceremony recognizing outstanding business entities for the 2026 fiscal year (ROC 115). The awards honor enterprises that have demonstrated exemplary tax compliance, timely filing, accurate reporting, and proactive cooperation with tax administration initiatives. This year, 128 enterprises across various sectors received

On 16 September 2026, the Ministry of Finance issued a ruling clarifying that foreign profit-seeking enterprises are exempt from the requirement to have offshore-incurred cost or expense documentation verified by a Taiwanese embassy, consulate, or authorized agency. This interpretation applies to Article 33 of the Income Tax Act and related enforcement rules. The ruling aims

On 16 September 2026, the Taipei National Tax Bureau published the assessment results for the 2024 (ROC 113) annual settlement filings of educational, cultural, public welfare, and charitable organizations. The announcement covers entities that filed their annual revenue and expense reports by the statutory deadline of 31 May 2025. The Bureau reviewed the submissions for

On 16 September 2026, the Taiwan Taxation Administration under the Ministry of Finance published the monthly compilation of Important Measures for August 2026 (ROC Year 115). This routine administrative release consolidates critical tax policy updates, regulatory interpretations, compliance deadlines, and enforcement actions issued during the month. The measures encompass amendments to the Income Tax Act,

On 15 September 2026, the Taxation Administration urged landowners eligible for special tax rates or exemptions on 2026 Land Value Tax to submit applications by 22 September 2026. Land Value Tax is an annual tax on land owners based on the assessed value of land. Special rates apply to self-use residential land, industrial land, and

On 14 September 2026, the Taipei National Tax Bureau issued a strong warning to taxpayers regarding the misuse of the annual gift tax exemption. The Bureau highlighted several common schemes where donors attempt to circumvent the NT$2.44 million annual exemption per donee by splitting gifts among multiple nominees, using backdated contracts, or disguising gifts as