Applications for Amendment, Check or Tax Return
2008-10-05 15:52:10
In the event where any of the documents issued by a tax collection authorities regarding taxation is refused or rejected by the person to whom the service of which is attempted, said tax collection authorities may mail the document to the autonomous ...
(more)
Tax on Equity Trading
2008-10-02 15:50:20
National Tax Administration of Taiwan stated that in accordance with Article 162 of Company Act issued by government of Republic of China (Taiwan), share certificates shall be duly certified or authenticated by the competent authority or a certifying...
(more)
Regulations on Overdue Payment in Tax Law
2008-09-30 15:22:13
According to Article 108-1 of Regulations Governing Audit of Profit-Seeking Business Income Tax, expense or loss payable unpaid two years overdue must be transferred into title of “Other Revenues” and filed as “Non-Operating Expenses” at fina...
(more)
NTD-RMB Exchange
2008-09-25 15:17:27
Bank of Taiwan has expanded its service of two-way exchange between NTD and RMB to residents in Taiwan from Aug 1, 2008 at all 152 authorized foreign exchange banks. Such service is offered to citizens of Mainland China, Taiwan and other countries an...
(more)
Penalty of Tax Arrears
2008-09-23 15:15:36
According National Tax Administration of Taiwan, if a taxpayer fails to make a due tax payment, following penalties must be made by the tax collection authority:
1. Tax authority may notify the government authority concerned to prohibit said taxpay...
(more)
Change of Alien Tax Payment
2008-09-19 15:11:47
MOF Administrative Order issued on Aug. 13, 2008 stated that the alien stays in Taiwan (R.O.C.) less than 183 days must be considered as an “individual not residing in the Republic of China” and the individual income tax must be declared and with...
(more)
Provisional Tax Payment
2008-09-15 21:04:50
A profit-seeking enterprise shall within one month from Sept. 1 to Sept. 30 of each year, take one-half of the amount of tax payable as declared in its profit-seeking enterprise income tax return filed in the preceding year as the amount of provision...
(more)