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  • 2024-04-19

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2022/09 Taxation Important Measures

1.
Issuance of Explanatory Decree No. 11104647280 by the MOF on 2 September 2022:
The explanatory decree No. 70354 by the Department of Finance, Taiwan Provincial Government on 2 May 1972 has been abolished.

2.
Issuance of Explanatory Decree No. 11104611210 by the MOF on 2 September 2022:
An explanation decree regarding the photovoltaic facilities which are not installed with doors, windows, walls or other equipment and whose photovoltaic panels are supported directly by pillars and are not installed with top covers above or underneath by the use of building materials have been exempted from house tax regulated by the “House Tax Act” since 1 July 2022, has been issued.

3.
Issuance of Decree No. 1110187556 by the Executive Yuan on 15 September 2022:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 October to 31 December 2022.

4.
Issuance of Decree No. 11104664220 by the MOF on 20 September 2022:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 October to 31 December 2022.

5.
Issuance of Decree No. 11104644600 by the MOF on 22 September 2022:
The amendments to relevant decrees of the related tax Acts in line with partial articles of the “Tax Collection Act” and the “Enforcement Rules of the Tax Collection Act” have been issued; and the explanatory decree No. 2818 by the MOF on 31 March 1967 has been abolished.

6.
Issuance of Decree No. 11104644601 by the MOF on 22 September 2022:
The amendment to Article 5 of the “Principles for the Services of Tax Payment Documents and Tax Assessment and Related Matters by the Tax Collection Authority in cases where Taxpayers are All Joint Owners as a whole” has been issued.

Issued:Tax Collection Adminisrative Division Release date:2022-10-20 Last updated:2022-10-21