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  • 2024-08-23

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2024 / 04 Taxation Important Measures

1.
Issuance of Decree No. 11304546700 by the MOF on 1 April 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 April to 30 June 2024.

2.
Issuance of Decree No. 11300547340 by the MOF on 1 April 2024:
The “Criteria for the Current Value Threshold for the One House Owned by a Married Couple and Their Minor Children Used for Residential Purpose in the Whole Country and Criteria for the Tax Brackets, the Number of Tax Brackets, and the Tax Rates of Differential House Tax” has been issued and shall become effective from 1, July 2024.

3.
Issuance of Decree No. 11304530420 by the MOF on 12 April 2024: 
The amendments to Article of the “Operation Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.

4.
Issuance of Explanatory Decree No. 11200675690 by the MOF on 18 April 2024:
An explanation of Article 24 of the “Income Tax Act,” which stipulates the determination of whether an investment holding company listed on the Taiwan Stock Exchange or the Taipei Exchange is engaged in the trading of securities and the calculation of the amount of taxable incomes and exempt incomes, has been issued.

5.
Issuance of Decree No. 11300522190 by the MOF on 22 April 2024:
The “Regulations for Determining and Reporting the Number of the Houses Used for Residential Purposes by the Owner under Article 5 and Subparagraph 9 of Paragraph 1 of Article 15 of House Tax Act” has been issued.

6.
Issuance of Decree No. 11304559770 by the MOF on 25 April 2024:
The amendments of the “Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Rent Premises for Public-Welfare Purposes” have been issued.

Issued:Tax Collection Adminisrative Division Release date:2024-05-16 Last updated:2024-05-16