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  • 2024-08-23

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2024 / 06 Taxation Important Measures

1.
Issuance of Decree No. 11300575600 by the MOF on 13 June 2024:
The amendments to partial articles of the “Operation Directions for Filing Tobacco and Alcohol Tax via Electronic Media” have been issued.

2.
Issuance of Explanatory Decree No. 11304520940 by the MOF on 13 June 2024:
An explanation of the “Land Tax Act” and the “House Tax Act,” which stipulates the applicable conditions that the taxation of land value tax or house tax on the land or house held in the case that the beneficiary of a trust is not the settlor may be subject to the tax rates for self-use residence, has been issued.

3.
Issuance of Decree No. 1130007339 by the Executive Yuan on 14  June 2024:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 July  to 30  September 2024.

4.
Issuance of Explanatory Decree No. 11300533430 by the MOF on 14 June 2024:
An explanation of the ”Estate and Gift Tax Act,” which stipulates the applicable conditions in which a trust enterprise serving as the trustee pays the beneficiary's funeral expenses from the trust account without requiring a tax payment certificate or tax exemption certificate, has been issued.

5.
Issuance of Decree No. 11304588380 by the MOF on 19 June 2024:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on portland I cement, gasoline, and diesel oil from 1 July to 30 September 2024.

6.
Issuance of Decree No. 11304564070 by the MOF on 25 June 2024:
The amendments on partial articles of the “Regulations for Examination of Professional Practice Income”have been issued. 

7.
Issuance of Explanatory Decree No. 11300568910 by the MOF on 27 June 2024:
In accordance with the amendments to partial Articles of the “House Tax Act” that were promulgated on 3 January 2024, amendments to relevant decrees of the “House Tax Act” have been issued and became effective on 1 July 2024.

 

Issued:Tax Collection Adminisrative Division Release date:2024-07-18 Last updated:2024-07-23