Regulations on Allowance of Utility Fee or Tax Payment for Foreign Employee
2008-12-10 21:08:17
From Jan 1, 2009, allowance of utility fee or tax payment for foreign employee, except for those shall not be included in as taxable income of foreign professional based on The Scope of Application for Tax Preferences Provided to Foreign Professional...(more)
What's a Government Uniform Invoice (GUI)
2008-12-07 21:07:33
Business entities selling goods or services in Taiwan need to issue a Government Uniform Invoice (GUI) to the buyer at the time of purchase, as stipulated in the Time Limit for Issuing Sales Documentary Evidence section of Taiwan's Value-added and No...(more)
Tax Levied on Transfer of Vehicle
2008-12-05 21:16:05
According to Value-Added and Non-Value-Added Business Tax Act, business tax, in the form of value-added or non-value-added, shall be levied on the sale of goods or services within the territory of the Republic of China (R.O.C.) and the import of good...(more)
Overdue Unused Blank Uniform Invoice must not be used in Next Period
2008-12-05 21:07:00
While filing business income tax return each period, an enterprise must void the overdue unused blank uniform invoice by cutting the corners and blank cash register uniform invoice must be returned to tax office or tax collection authority. According...(more)
Input Tax from Passenger Car Procurement Shall not be Deducted from Output Tax
2008-12-03 21:11:39
According to Taiwan tax law, input tax incurred by purchasing passenger car for personal use shall not be deducted from output tax by a business entity. The term “passenger car for personal use” refers to a passenger automobile having not more th...(more)
Tax Withholding of Alien Employee
2008-12-03 21:06:27
According to Income Tax Act, a non-resident individual or a profit-seeking enterprise without permanent establishment in the Republic of China but having income as enumerated under Article 88, the tax withholder, shall within ten days from the date o...(more)
2009 Tax Calendar
2008-12-02 21:13:59
Click to download original size...(more)
Tax regarding travel, bonus or subsidy offered
2008-12-01 21:05:39
Local or overseas travel subsidized with cash or offered to specified employee based on duration of service, rank or performance shall be subject to subsidization of employees and individual income tax must be imposed on such subsidization. Subsidiza...(more)
2009 Government Agencies Holiday
2008-11-28 21:16:48
Download 2009 calendar for public agencies and schools of Taiwan...(more)
Uniform Invoice for Receipt of Payment under Custody
2008-11-26 21:04:16
If a business entity receives payment under custody with buyer on the receipt being the name of consigner, the receipt shall be forwarded to the consigner without issuing any uniform invoice. If a business entity receives the receipt with buyer name ...(more)