Dealing with Unusable Stock After the Zhong-Lian Oil Incident? Here Is the MOF’s Official Tax Relief Blueprint
2026-07-31 16:17:59
At a Glance: Businesses stuck with unsalable or contaminated inventory from the Zhong-Lian Oil incident can write off these losses under Article 101-1 of Taiwan’s Income Tax Assessment Rules. The Ministry of Finance allows three deduction pathw...(more)
Total Revenue for Multi-Level Marketing (MLM) Enterprises Falls Below NT$100 Billion Mark in 2025 in Taiwan
2026-07-30 14:25:26
On July 29, 2026, the Fair Trade Commission (FTC) released the survey results on the operational and development status of Multi-Level Marketing (MLM) enterprises in Taiwan for 2025. The FTC pointed out that while total MLM sales revenu...(more)
First Batch of 2025 Individual Income Tax Refunds for Foreign Nationals to Be Deposited on August 3, 2026
2026-07-14 17:34:33
The Taichung Branch of the Central Region National Taxation Bureau, Ministry of Finance, announced that the first batch of tax refunds for 2025 Individual Income Tax Returns filed by foreign nationals who elected to receive their refund via direct ba...(more)
An open work permit allows spouses to work independently or engage in self-employment in Taiwan
2026-05-15 16:35:54
Employment Rights & Tax Compliance for Spouses of Employment Gold Card Holders
An open work permit allows spouses to work independently or engage in self-employment in Taiwan.
Spouses of Taiwan Employment Gold Card holders are eligible to work ...(more)
2025 Taiwan Individual Income Tax Return - How a “mixed status” couple (one spouse a Taiwan tax resident, the other a non resident) should file their annual individual income tax return
2026-05-05 13:45:02
Taiwan official tax ruling (Decree No. 871980772) provides a specific election for "mixed-status" couples—where one spouse is a Resident and the other is a Non-Resident. Where a non-resident of the ROC has ROC-sourced income, and their spo...(more)
Stamp Tax Compliance
2026-04-08 17:16:34
When signing corporate contracts, clarity on the "Stamp Tax" scope is essential. Whether you need to pay the 0.1% tax or are exempt depends on two factors: the nature of the contract and the location of execution.
1. Territo...(more)
2026 Taiwan Lunar New Year Holiday Guide: Official Executive Yuan Announcement
2026-02-04 15:32:04
Great news for planners! The Executive Yuan (行政院) has officially ratified the 2026 (Republic of China Year 115) government work calendar. Following the major regulatory updates in 2025, this year marks a significant shift in how we re...(more)
Mandatory End-of-Year Settlement for Unused Special Leave
2025-11-26 16:03:16
Mandatory End-of-Year Settlement for Unused Special Leave in Accordance with Taiwan Labor Law
As the calendar year-end approaches, we must ensure full compliance with Taiwan's labor regulations regarding employee Special Leave (Annual Vacation ...(more)
Taiwan Alternative Minimum Tax (AMT) Update under OECD Pillar Two / Global Minimum Tax (GMT)
2025-11-17 15:30:19
In the context of global economic globalization and digitalization, multinational enterprise (MNE) groups have engaged in aggressive tax planning through low-tax jurisdictions or unconventional intercompany arrangements. This practice has led...(more)
FTC Imposes NT$100,000 Fine on a foreign LLC, Taiwan Branch for Illegal Multi-Level Marketing Operations
2025-10-20 13:18:27
TAIPEI, The Fair Trade Commission (FTC) announced on October 15 that, during its 1773rd committee meeting, it resolved to penalize a foreign LLC, Taiwan Branch. The company was found to have engaged in multi-level marketing operation...(more)