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In response to the impact of the United States’“Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung （hereinafter referred to as “the Bureau”) announces that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return filing period（May 1 to June 30, 2025） may apply to the tax collection authority for an interest-free extension or installment plan.

According to the National Taxation Bureau of Taipei, Ministry of Finance, the filing season for the 2024 Alien Individual Income Tax Return will begin on May 1, 2025. 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 states that to enhance Taiwan's competitiveness in the global talent market and continue attracting foreign specialist professionals to contribute to Taiwan's development, Article 20 of the Act for the Recruitment and Employment of Foreign Professionals stipulates that if foreign specialist professionals required by various fields in Taiwan, as announced by the central competent authorities (hereinafter referred to as “foreign specialist professionals”), meet certain conditions and are approved to come to work in Taiwan for the first time, then for five years counting from the tax year in which they first meet the conditions of residing in Taiwan for 183 full days of the year and having a salary income of more than 3 million NT dollars, half of the part of their salary income above 3 million NT dollars will be excluded from the assessment of individual income tax.

The Taxation Administration has announced that the statutory payment period for the house tax in 2025 is from May 1, 2025 to May 31, 2025, and the deadline shall be extended to June 2 due to the last day of the payment period falling on a holiday. Taxpayers are reminded to complete payment within the given timeframe.

The Changhua Branch, National Taxation Bureau of the Central Area , ministry of Finance, states that alien individuals with income sourced from the Republic of China (R.O.C) in 2024 who reside (stay) in the R.O.C for a total of more than 183 days within the year should file an alien individual income tax return.

The National Taxation Bureau of Taipei, Ministry of Finance, stated that investment losses incurred by profit-seeking enterprises from the bankruptcies of invested businesses should be recognized on the date of the court’s bankruptcy adjudication...

The National Taxation Bureau of Taipei, Ministry of Finance stated that business entities undertaking construction projects shall issue uniform invoices, file, and pay business tax based on the project payments. They cannot exempt themselves from issuing uniform invoices by using project payments to settle overdue fines...

The amended income tax withholding rules come into force on January 1, 2025. In the new system, the tax withholder for the payment of income has been amended to be the enterprise or organization itself starting from January 1, 2025 onwards. However, for payment of income no later than December 31, 2024, the original withholding rules shall apply, which indicates the tax withholder is the manager of the withholding agency or the person-in-charge of the enterprise. ..

Miaoli Branch, National Taxation Bureau of the Central Area, Ministry of Finance has expressed that the basic living expense per person for the year 2024 is NT$210,000 (an increase of NT$8,000 from 2023)...

National Taxation Bureau of the Northern Area, Ministry of Finance, indicates that any individual who has income derived from sources in the Republic of China shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. An alien who stays within the territory of the Republic of China for 183 days or more in a taxable year is regarded as a resident...

The National Taxation Bureau of Taipei (hereinafter referred to as NTBT), Ministry of Finance, has announced that individuals who have applied for tax deductions or refunds on the purchase of residential-purpose house and land following the sale of the same purpose house and land will be required to repay the tax deducted or refunded if the aforementioned house and land purchased are repurposed or transferred within five years after the purchase...

When a company signs a lease agreement with a landlord that requires monthly payment of rent plus the landlord's withholding tax and National Health Insurance supplementary premium, how should the total rent payment and withholding tax be calculated?