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  • 2022-01-20

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2021/10 Taxation Important Measures

1.
Issuance of Explanatory Decree No. 11004633950 by the MOF on 15 October 2021:
An explanation of Article 9 of the “Commodity Tax Act” which stipulates relevant rules that glass for being used specifically for Organic Light-Emitting Diode (OLED) monitors may be exempted from Commodity Tax with relevant certificates has been issued.

2.
Issuance of Decree No. 11004649990 by the MOF on 19 October 2021:
The amendments to the explanatory decrees of the “Securities Transaction Tax Act” and the “Futures Transaction Tax Act” have been issued.

3.
Issuance of Decree No. 11004658690 by the MOF on 19 October 2021:
Notice is hereby given concerning the amount of basic living expenses for an individual in 2021.

4.
Issuance of Decree No. 11004630470 by the MOF on 20 October 2021:
The “Operational Directions for Tax Payment via Electronic Payment Account” has been issued and became effective on 1 November 2021.

5.
Issuance of Explanatory Decree No. 11004601760 by the MOF on 21 October 2021:
The 22 explanatory decrees including No. 08385 by the Department of Finance, Taiwan Provincial Government in 1954, etc., have been abolished.

6.
Issuance of Decree No. 11004647340 by the MOF on 22 October 2021:
The amendments to Articles 15, 18, and 32 of the “Regulations Governing the Use of Uniform Invoices” have been issued.

7.
Issuance of Decree No. 11004647341 by the MOF on 22 October 2021:
The amendments to partial articles of the “Regulations Governing Taxation Registration” have been issued.

8.
Issuance of Decree No. 11004647342 by the MOF on 22 October 2021:
The amendments to Articles 4 and 5 of the “Directions for the Audit of Business Tax in Business Entities Selling Goods or Services via Automatic Vending Machines” have been issued and shall become effective on 1 January 2022.

9.
Issuance of Explanatory Decree No. 11004647343 by the MOF on 22 October 2021:
The abolition of the explanatory decree No. 0910453449 by the MOF on 28 May 2002 has been issued and shall become effective on 1 January 2022.

10.
Issuance of Explanatory Decree No. 11004647344 by the MOF on 22 October 2021:
An explanation decree of Articles 32 and 48 of the “Value-added and Non-value-added Business Tax Act,” which stipulates that business entities selling foods, beverages, or charging parking fees via automatic vending machines but failing to issue uniform invoices on an item-by-item basis in accordance with the relevant regulations may be exempted from the behavior penalty within specific time periods, has been issued.

11.
Issuance of Decree No. 11004647130 by the MOF on 26 October 2021:
The amendments to the explanatory decrees of the “Value-added and Non-value-added Business Tax Act” have been issued.

12.
Issuance of Explanatory Decree No. 11004662190 by the MOF on 27 October 2021:
Interpretive rule of the applicable principle of the issued decrees after the release of the 2021 edition of the “Income Tax Act” has been issued.

13.
Issuance of Explanatory Decree No. 11004649360 by the MOF on 27 October 2021:
An explanation of Article 55-1 of the “Land Tax Act,” which stipulates part of the donated land of the non-profit juristic person not used for the purpose of the donation allowing to calculate the land value increment tax and penalties by ratio, as well as, an abolition of the explanatory decree No. 09804704770 by the MOF on 6 February 2009 by the MOF have been issued. 

14.
Issuance of Explanatory Decree No. 11004626840 by the MOF on 27 October 2021:
The 8 explanatory decrees including No. 07862 by the MOF in 1967, etc., have been abolished.

15.
Issuance of Explanatory Decree No. 11004620890 by the MOF on 27 October 2021:
The 5 explanatory decrees including No. 32306 by the MOF in 1975, etc., have been abolished.

16.
Issuance of Decree No. 11000655800 by the MOF on 28 October 2021:
The amendments to the “Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals” have been issued and became effective on 25 October 2021.

Issued:Tax Collection Adminisrative Division Release date:2021-11-19 Last updated:2021-11-19