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  • 2024-03-28

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2021/02 Taxation Important Measures

1.
Issuance of Decree No. 10904650722 by the MOF on 1 February 2021:
“The Standards for Costs and Necessary Expenses for Private Cram Schools, Kindergartens, and Nursing Homes for the Taxable Year 2020” has been issued.

2.
Issuance of Decree No. 10904650721 by the MOF on 1 February 2021:
“The Standards for Expenses for Professional Practitioners for the Taxable Year 2020” has been issued.

3.
Issuance of Decree No. 10904650720 by the MOF on 1 February 2021:
“The Standards for Tax Authorities in Verifying the Revenue of Professional Practitioners for the Taxable Year 2020” has been issued.

4.
Issuance of Decree No. 10900701860 by the MOF on 2 February 2021: 
The amendments to partial articles of “The Guidelines for the Service of Pre-Calculation of Individual Consolidated Income Tax Returns” have been issued.

5.
Issuance of Decree No. 10904699280 by the MOF on 9 February 2021:
“The Pilot Guidelines for the Tax Collection Authority-in-Charge in Regard to Inquiring about the Income Data of Tax Year 2020 of Profit-Seeking Enterprises, Organizations or Institutions, and Offices of Professionals during the Period for the Filing of Income Tax Returns” has been issued.

6.
Issuance of Decree No. 10904654020 by the MOF on 17 February 2021:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” related to Article 10 and Article 11 of the “Management, Utilization, and Taxation of Repatriated Offshore Funds Act” have been issued.

7.
Issuance of Decree No. 11004514960 by the MOF on 19 February 2021:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” relating to Article 16 of the “House Tax Act” and Article 26 of the “Deed Tax Act” have been issued.

8.
Issuance of Decree No. 10904707010 by the MOF on 24 February 2021:
“The Regulations Governing the Calculation of Income from Property Transactions on house for the Taxable Year 2020” has been issued.

Issued:Tax Collection Adminisrative Division Release date:2021-03-22 Last updated:2021-03-22