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2022/04 Taxation Important Measures

1.
Issuance of Decree No. 11004679060 by the MOF on 1 April 2022:
The amendments to partial articles of the “Directions for Electronic-filing of Individual Income Tax on House and Land Transactions” have been issued.

2.
Issuance of Decree No. 11104559530 by the MOF on 1 April 2022:
Notice is hereby given that, for stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline and diesel oil; implementation period of the aforesaid reduction shall be extended to 30th, June 2022.

3.
Issuance of Decree No. 11104562890 by the MOF on 7 April 2022:
Excluding the provisions of the “Electronic Signatures Act” has been announced.

4.
Issuance of Decree No. 11104532240 by the MOF on 8 April 2022:
The amendments to Articles of “The Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.

5.
Issuance of Decree No. 11104521670 by the MOF on 22 April 2022:
The “Operational Directions for the Announcement of Assessable Amusement Tax Returns” and “Operational Directions for the Announcement of Assessable Stamp Tax” have been issued.

6.
Issuance of Decree No. 11104572530 by the MOF on 26 April 2022:
An explanation of Article 10 of the “Tax Collection Act” regarding the filing of tax returns and payment of tax period is extended, in response to the impact of COVID-19 has been announced.

7.
Issuance of Decree No. 11104579690 by the MOF on 28 April 2022:
Notice is hereby given concerning the stipulation to extend the deadline to June 30, 2022 for the filing and paying of 2021 income tax due to the impact of COVID-19.

8.
Issuance of Explanatory Decree No. 11104579550 by the MOF on 29 April 2022:
An explanation of Article 1 of the “Value-added and Non-value-added Business Tax Act,” which stipulates that business tax shall not be levied on the National Health Insurance contracted pharmacies and the public health bureaus of municipality, city or county governments selling the expropriated COVID-19 rapid antigen test kits under commission of the central government, has been issued.
 

Issued:Tax Collection Adminisrative Division Release date:2022-05-25 Last updated:2022-05-25