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  • 2022-01-20

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2021/04 Taxation Important Measures

1.
Issuance of Decree No. 11004528530 by the MOF on 12 April 2021: 
The amendments to Article 3-1, 12 and 17 of “Uniform Invoice Award Regulations” have been issued.

2.
Issuance of Decree No. 10900718730 by the MOF on 12 April 2021:
An explanation of Article 5 of the “Vehicle License Tax Act”: an owner or user of a completely electric-operated vehicle who applies for a temporary license plate or an experimental license plate shall be exempt from vehicle license tax levied by municipal or county (city) governments has been issued.

3.
Issuance of Decree No. 10900698210 by the MOF on 13 April 2021: 
The amendments to Articles of “The Directions for the Electronic Filing of Commodity Tax Returns” have been issued.

4.
Issuance of Decree No. 11004543230 by the MOF and Decree No. 11004601700 by the MOEA on 14 April 2021: 
“Regulations Governing Identification of High-Risk Innovative Startups Referred to in Article 12 of the Income Basic Tax Act” has been issued.

5.
Issuance of Decree No. 11004547040 by the MOF on 26 April 2021:
The amendments on partial provisions of the “The Enforcement Rules of the Estate and Gift Tax Act” have been issued.

6.
Issuance of Decree No. 10904036360 by the MOF on 27 April 2021:
An explanation of Article 14 of the “House Tax Act” regarding the exemption of the house tax for the buildings of public schools, utilized for groups or institutions conducting non-school-based experimental education has been issued.

7.
Issuance of Decree Hua-Zong-I-Jing No. 11000039201 by the President on 28 April 2021:
The amendments to partial articles of the “Income Tax Act” have been promulgated. 

8.
Issuance of Decree No. 10904688300 by the MOF on 30 April 2021:
The amendments to partial articles of the “Directions for Electronic-filing of Individual Income Tax on House and Land Transactions” have been issued.

Issued:Tax Collection Adminisrative Division Release date:2021-05-31 Last updated:2021-05-31