:::Skip to main content
Home Site Map 中文版 Q&A bilingual Contact Us RSS
  • 2025-05-16

:::
Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting
2025 / 04 Taxation Important Measures

1.
Issuance of Decree No. 11404547640 by the MOF on 1 April 2025:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 April to 30 September 2025.

2.
Issuance of Decree No. 11404542940 by the MOF on 1 April 2025: 
“The Criteria for Calculating the Amount of Deductions for Contributions and Donations of Land Reserved for Public Facilities or Land Used by Government for Public Passage Made by Individuals for the 2024 Taxable Year” has been issued.

3.
Issuance of Decree No. 11404515421 by the MOF on 7 April 2025:
The revision of the “Directions on the Levying of Business Tax on Cross-Border Electronic Services Transactions” has been issued.

4.
Issuance of Decree No. 11404515420 by the MOF on 7 April 2025:
The amendment of “The Annual Sales Amount Criterion Requiring a Business Entity Prescribed in Subparagraph 4, Article 6 of Value-added and Non-value-added Business Tax Act to Apply for Taxation Registration” has been issued.

5.
Issuance of Decree No. 11404528690 by the MOF on 10 April 2025: 
The revision of the “Operation Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” has been issued.

6.
Issuance of Decree No. 11404555660 by the MOF on 17 April 2025:
Notice is hereby given, for stipulating a deadline extension for filing and paying 2024 Income Tax for taxpayers in response to the impact of the U.S. Reciprocal Tariff Policy.

7.
Issuance of Decree No. 11404554260 by the MOF on 17 April 2025:
The “Directions on the Deferral and Installments of Tax Payment for the Taxpayer upon the Impact of the U.S. Reciprocal Tariff Policy” has been issued.

8.
Issuance of Decree No. 11404518920 by the MOF on 21 April 2025:
The amendments to Articles 12 and 26 of the “Standards for the Exemption of Penalties for Misconduct in Taxation Affairs” have been issued.

9.
Issuance of Decree No. 11404518921 by the MOF on 21 April 2025:
The revision of the “Reference Table for Fines and Multiples of Punishments” relating to Article 19 of the “Tobacco and Alcohol Tax Act” has been issued and came into effect on 26 January 2025.

10.
Issuance of Decree No. 11404503560 by the MOF on 21 April 2025:
The revisions of the “Reference Table for Fines and Multiples of Punishments” related to Article 54 of the Land Tax Act and partial articles of the Vehicle License Tax Act have been issued and came into force on 26 January 2025; however, stipulations related to Article 28 of the Vehicle License Tax Act came into force on 21 April 2025.

11.
Issuance of Decree No. 11304655680 by the MOF on 23 April 2025:
The “Directions for Determining the Case Regarding the Duplicate Declaration of Exemption of Individual Income Tax for Raising Dependent Lineal Ascendants” has been issued. 

 

Issued:Tax Collection Adminisrative Division Release date:2025-05-16 Last updated:2025-05-16