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  • 2022-01-20

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2021/09 Taxation Important Measures

1.
Issuance of Decree No. 11000648530 by the MOF on 2 September 2021:
The amendments to Article 6 and 7 of the “Regulations Governing the Administrative Affairs of Tax Administration, Ministry of Finance” have been promulgated.

2.
Issuance of Explanatory Decree No. 11004625330 by the MOF on 7 September 2021:
The amendments and abolitions to the explanatory decrees of the “Value-added and Non-value-added Business Tax Act” have been issued.

3.
Issuance of Explanatory Decree No. 11004590840 by the MOF on 9 September 2021:
An explanation of Article 19 of the “Value-added and Non-value-added Business Tax Act,” which stipulates relevant rules on the deduction of input tax paid by business entities renting employee dormitories, has been issued.

4.
Issuance of Decree No. 11004595380 by the MOF on 10 September 2021:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” related to Paragraph 1 and 2 of Article 23 of the “Stamp Tax Act” have been issued.

5.
Issuance of Decree No. 11000629211 by the MOF on 15 September 2021:
The revision on partial provisions of the “Reference Table for Fines and Multiples of Punishments” related to Article 51 of the “Value-added and Non-value-added Business Tax Act” has been issued and became effective on 17 September 2021.

6.
Issuance of Decree No. 11000629210 by the MOF on 15 September 2021: 
The amendment to Article 15 of “The Standards for the Exemption of Penalties for Inappropriate Actions in Taxation Affairs” has been issued.

7.
Issuance of Decree No. 11004605350 by the MOF on 16 September 2021:
The amendments to partial articles of the “Enforcement Rules of the Income Tax Act” have been issued.

8.
Issuance of Decree No. 11004633710 by the MOF on 23 September 2021:
The amendments to partial articles of “The Enforcement Rules of the Land Tax Act” have been issued.

9.
Issuance of Explanatory Decree No. 11000612300 by the MOF on 24 September 2021:
The abolition of the Explanatory Decree No. 850481784 by the MOF on 21 August 1996 and No. 871936242 by the MOF on 25 March 1998 have been issued and became effective on 25 June 2021.

Issued:Tax Collection Adminisrative Division Release date:2021-10-22 Last updated:2021-10-22