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Tax Related Laws & Regulations

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Income Tax Act

1.1

Income Tax Act

1.2

Enforcement Rules of the Income Tax Act

1.3

Standards　of　Withholding　Rates　for　Various　Incomes

1.4

Income Basic Tax Act

1.5

Enforcement Rules of the Income Basic Tax Act

1.6

Regulations Governing Assessment of Securities Transaction Income Includable in Individual Basic Income

1.7

Directions on the Levy of Business Tax and Income Tax on Transactions over the Internet

1.8

The Directions for the Filing and Investigation of Income Derived from Sources outside the ROC and from Sources in Hong Kong and Macau to be Included in the Amount of Individual Basic Income

1.9

Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income

Profit-Seekikng Enterprise Income Tax Act

2.1

Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industry

2.2

Regulations Governing Certified Public Accountants Acting as Income Tax Agents

2.3

The Standards on Profit-seeking Enterprises in the 2007 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

2.4

Directions for the Implementation of Advance Tax Rulings

2.5

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing

2.6

The Standards on Profit-seeking Enterprises in the 2008 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

2.7

The Standards on Profit-seeking Enterprises in the 2009 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

2.8

The Standards on Profit-seeking Enterprises in the 2010 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

2.9

The Standards on Profit-seeking Enterprises in the 2011 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

2.10

The Essentials of the Implementation of the Expanding of Paper Examinations Relating to Profit-seeking Enterprise Income Tax Returns for the 2010 Taxable Year

2.11

Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses

2.12

The Standards on Profit-seeking Enterprises in the 2012 Taxable Year for the Ceiling Interest Rate on Loans and Standards on General Salary of Employees

Other Income Tax Act

3.1

Regulations Governing Application for Exemptoin from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects

3.2

Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Public Infrastructure Projects

3.3

Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects

3.4

Regulations Governing Application of Investment Tax Credits to Urban Renewal Entities in the From of a Company Limited by Shares Participating in the Renewal Projects of Urban Areas

3.5

Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects

3.6

The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects

Value-added and Non-value-added Business Tax Act

4.1

Value-added and Non-value-added Business Tax Act

4.2

Enforcement Rules of Value-added and Non-value-added Business Tax Act

4.3

Directions for the Enforcement of the Amended Business Tax Act

4.4

Regulations for the Computation of Business Tax for Dual-Status Business Entities

4.5

Directions for Collection of Business Tax by the Customs

4.6

Regulations Governing the Use of Uniform Invoices

4.7

Uniform Invoice Award Regulations

4.8

Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses

4.9

Directions for Levying Business Tax on Goods Sold from Vending Machines

4.10

Directions for Competent Authorities to Supervise the Printing of Cash Register Uniform Invoices by Business Entities

4.11

Regulations Governing the Use of Cash Register by Business Entities

4.12

Regulations for Assessing Business Tax of Certain Business Entities

4.13

Directions for Business Tax Exemption on Offshore Islands

4.14

Directions for Assessing Sales Amounts of Street Vendors

4.15

Directions on the Levy of Business Tax and Income Tax on Transactions over the Internet

4.16

Regulations Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund

4.17

Regulations Governing Business Registration

4.18

Directions for Levying Business Tax on Goods Auctioned or Sold by Courts or Customs

4.19

The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC

4.20

The Direction for the Affairs of Uniform Invoices in Accordance with the Status of the Counties/Cities Subjected to Reform of Regional Administration and Re-organized into a Special Municipality

4.21

Guidelines for Authorized Stores Processing Value-Added Tax Refunds on Eligible Goods Purchased by Foreign Passengers

Stamp Tax Act

5.1

Stamp Tax Act

5.2

Enforcement Rules of Stamp Tax Act

Futures Transaction Tax Act

6.1

Futures Transaction Tax Act

Securities Transaction Tax Act

7.1

Securities Transaction Tax Act

7.2

Directions for Implementation of Securities Transaction Tax Act

Commodity Tax Act

8.1

Commodity Tax Act

8.2

Regulations for the Collection of Commodity Tax

8.3

Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems

8.4

Regulations for Exemption of Commodity Tax on Goods for Military Use

Tobacco and Alcohol Tax Act

9.1

Tobacco and Alcohol Tax Act

9.2

Regulations for the Collection of Tobacco and Alcohol Tax

9.3

The Guidelines for the Electronic Filing of Tobacco and Alcohol Tax Returns

10.

Estate and Gift Tax Act

10.1

Estate and Gift Tax Act

10.2

The Enforcement Rules of the Estate and Gift Tax Act

10.3

Operation Directions for Electronic-filing Returns of Estate and Gift Tax Act

10.4

Operation Directions for Electronic-filing Returns of Estate and Gift Tax Act

11.

Land Tax Act

11.1

Land Tax Act

11.2

The Enforcement Rules of the Land Tax Act

11.3

Land Tax Reduction and Exemption Regulations

12.

House Tax Act

12.1

House Tax Act

13.

Deed Tax Act

13.1

Deed Tax Act

14.

Vehicle License Tax Act

14.1

Vehicle License Tax Act

15.

Amusement Tax Act

15.1

Amusement Tax Act

16.

Tax Collection Act

16.1

Tax Collection Act

16.2

Enforcement Rules of the Tax Collection Act

17.

Certified Public Bookkeepers Act

17.1

Certified Public Bookkeepers Act

17.2

Rules Governing Issuance of Certificate of Public Bookkeeper

17.3

Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers

18.

The Act Governing Local Tax Regulations

18.1

The Act Governing Local Tax Regulations

19.

Other

20.

The Specifically Selected Goods and Services Tax Act

20.1

The Specifically Selected Goods and Services Tax Act

20.2

The Enforcement Rules of the Specifically Selected Goods and Services Tax Act