2020.12.29【Announcement】Effective on January 1, 2021: Adjusted tax rate for foreigners who stay in Taiwan fewer than 183 days in a tax year
In line with the adjustment of basic working hours, starting from January 1, 2021, the income tax rate for foreigners who have not stayed in Taiwan for more than 183 days is adjusted. Starting from January, if your unit is going to pay foreigners for participation in or contribution to activities, please pay special attention to the tax rates.
2020.12.24【Announcement】Ming Chuan University Guidelines for Domestic and Overseas Business Trip Expense Reimbursement and Ming Chuan University Guidelines for Documentation Examination were revised and implemented immediately.
Ming Chuan University Guidelines for Domestic and Overseas Business Trip Expense Reimbursement and Ming Chuan University Guidelines for Documentation Examination were revised and passed at the Administrative Council Meeting on December 21, 2020.
2020.12.23【Announcement】Computer Uniform Invoices will be terminated on January 1, 2021
In order to respond to the policies of energy saving and carbon reduction as well as the implementation of electronic uniform invoices, our country is planning to terminate computer uniform invoices by January 1, 2021.
2020.12.11【Announcement】Taxation Method of Individual Income Tax for Aliens
(Taoyuan News) National Taxation Bureau of the North Area, Ministry of Finance indicated that, aliens who have resided in the R.O.C. for more than 90 days during a taxable year, in accordance with the provisions with Subparagraph 3, Article 8 of the Income Tax Act, have provided labor services in the R.O.C.
2020.12.08【Announcement】Individuals selling houses and land subject to the house and land transactions income tax, regardless whether there is tax payable or not, should file the house and land transactions income tax return within the filing period.
The National Taxation Bureau of Taipei, Ministry of Finance states that for individuals’ transactions of houses and land after January 1, 2016, regardless whether there is tax payable or not, the individual house and land transactions income tax return shall be filed.