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The National Taxation Bureau of Taipei, Ministry of Finance, announced that the first batch of the 2025 alien individual tax refund will be deposited into the taxpayers' designated accounts on August 3, 2026.

The National Taxation Bureau of Taipei, Ministry of Finance, stated that profit-seeking enterprises may only recognize realized foreign exchange gains and losses for tax purposes. Book differences arising solely from exchange rate adjustments do not constitute actual gains or losses and therefore may not be recognized.

The Dajyh Office, National Taxation Bureau of the Central Area, Ministry of Finance (hereinafter referred to as the Office), stated that domestic business entities, organizations, and institutions purchasing cross-border electronic services from foreign suppliers shall declare and pay business tax in accordance with Article 36 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act).

The National Taxation Bureau of the Central Area, Ministry of Finance (hereinafter referred to as the NTBCA) states that the renewed “Agreement between the Taipei Representative Office in Singapore and the Singapore Trade Office in Taipei for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (hereinafter referred to as “the Renewed Agreement”), signed on December 31, 2025, entered into force on February 13, 2026, after both sides completed their respective domestic law requirements and notified each other

To protect the rights and interests of company shareholders and creditors, the Company Act stipulates that companies may lend to shareholders or any other person only under the circumstances that an inter-company transaction calls for such lending arrangement or an inter-company short-term financing facility is necessary provided. Furthermore, interest income must be calculated in accordance with Paragraph 2, Article 24-3 of the Income Tax Act.

The National Taxation Bureau of Taipei, Ministry of Finance, stated that the Controlled Foreign Corporation (hereinafter referred to as CFC) system has been in effect since 2023. Profit-seeking enterprises reporting CFC's losses must provide the CFC's financial statements within the income tax filing deadline to be eligible for deduction of assessed losses incurred in the preceding 10 years.

According to the National Taxation Bureau of Taipei, Ministry of Finance, the filing season for the 2025 Alien Individual Income Tax Return will begin on May 1, 2026. The Bureau advises all foreign taxpayers to prepare the necessary documentation to ensure timely compliance with their tax obligations.

The National Taxation Bureau of Taipei, Ministry of Finance stated that where a national of the Republic of China (R.O.C.) who is habitually resident within the territory of the R.O.C. dies leaving property located outside the R.O.C., such property shall be included in the gross estate, both domestic and foreign, and subject to estate tax.

The National Taxation Bureau of Taipei, Ministry of Finance, states that, in order to enhance Taiwan's industrial competitiveness and attract foreign specialist professionals, preferential income tax treatment is provided pursuant to Article 22 of the Act for the Recruitment and Employment of Foreign Professionals. Foreign nationals who are recognized as “Foreign Specialist Professionals” in fields publicly announced by the competent central authorities, and who are approved to work in the R.O.C. for the first time and meet the statutory requirements, are eligible for the tax incentives.

With the increasing frequency of cross-border online transactions, many profit-seeking enterprises purchase electronic services from foreign profit- seeking enterprises through the internet or other electronic means.

The National Taxation Bureau of Taipei, Ministry of Finance stated that when a profit-seeking enterprise with its head office located within the territory of the Republic of China (hereinafter referred to as R.O.C.) invests in shares issued by a foreign company that has been approved to list and trade its shares in the R.O.C., any dividends distributed from such investment must be included in the enterprise’s taxable income, in accordance with Paragraph 2, Article 3 of the Income Tax Act.

The National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA） indicated that listed or over-the-counter (OTC) stocks left by a decedent are considered part of the gross estate and must be reported for estate tax in accordance with the Estate and Gift Tax Act.