Taiwan

On 21 August 2026, the Ministry of Finance reported significant progress in 2026 tax treaty and customs cooperation negotiations, highlighting the MOF’s active fiscal diplomacy efforts. Throughout the year, the MOF concluded multiple tax agreement frameworks and customs collaboration protocols aimed at preventing tax evasion, facilitating information exchange, and enhancing cross-border tax compliance. These initiatives […]

Ongoing since 2026, the Ministry of Finance continues its initiative to rationalize tax regulations and provide convenient, taxpayer-friendly services. The reform program addresses redundant regulatory requirements, simplifies filing procedures, and introduces digital tools to reduce the compliance burden on businesses and individuals. By modernizing the regulatory framework, the MOF aims to create a more transparent,

On August 20, 2026, the Ministry of Finance announced the amended operational principles regarding penalty coordination between the Vehicle License Tax Law and the Road Traffic Management Penalty Measures. The revisions address previously identified overlaps in enforcement authority, clarifying jurisdictional responsibilities for tax and traffic violations to ensure consistent and lawful penalty application. The amendment

As of 2026/08/18, Taipei Customs announced a heightened enforcement campaign targeting the influx of e-cigarettes and new psychoactive substances, aiming to interdict illegal shipments and prevent the distribution of unregulated products within domestic markets and across borders. The operation leverages enhanced intelligence sharing, x-ray scanning technology, and coordinated inspections with immigration and police agencies at

On 18 August 2026 ROC Year 115 the Taiwanese Tax Bureau under the Ministry of Finance announced amendments to the Vehicle Tax Collection Rules partial revision. The regulatory update establishes that electric vehicles EVs meeting specified technical criteria may be released free of vehicle acquisition tax and associated levies from the point of manufacture or

On 18 August 2026, the Ministry of Finance’s Taxation Administration published the “Important Measures for July 2026” (115年7月份重要措施), detailing the agency’s key tax enforcement actions, policy implementations, and administrative achievements for the month. This monthly bulletin serves as a critical transparency mechanism, outlining progress on tax collection targets, audit activities, legal amendments, and taxpayer service

As of 2026/08/18, Taiwan Customs announced enhanced cooperation with tax authorities to streamline cross-border enforcement operations, aiming to improve anti-smuggling efficiency and strengthen legal oversight at ports. This initiative reflects ongoing efforts to align customs procedures with judicial oversight, facilitating faster case resolution while maintaining rigorous compliance standards. The program establishes direct communication channels between

Effective 2026/08/18, the Ministry of Finance released guidance clarifying the treatment of unified land and building tax for businesses filing provisional corporate income tax returns under the standard declaration scheme. The directive specifies that taxpayers adopting the general provisional payment method are no longer required to segregate prior-year land and building tax assessments when calculating

As of 2026/08/18, the Ministry of Finance confirmed that occupational injury compensation paid by employers in accordance with statutory requirements is fully exempt from personal income tax, reinforcing the financial protection framework for workers. The exemption applies to compensation disbursed pursuant to the Labor Standards Act and related occupational safety regulations, covering medical expenses, disability

As of 2026/08/18, the Ministry of Finance emphasized that transfers of unlisted company shares require a valid tax authority certification, enabling the subsequent corporate registration and update of shareholder records. The regulation mandates that acquiring enterprises or individuals obtain a certificate from the competent tax bureau confirming the absence of outstanding tax liabilities, valuation disputes,