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  • 2024-02-29

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2023/04 Taxation Important Measures

Issuance of Decree No. 11204531400 by the MOF on 7 April 2023: 
The amendments to Article of “The Directions for Filing Profit-Seeking Enterprise Income Tax Returns via Electronic Media” have been issued.

Issuance of Explanatory Decree No. 11200506220 by the MOF on 24 April 2023: 
Explanation of Article 13 of the “Value-added and Non-value-added Business Tax Act” stipulates that the monthly sales amount assessed by the tax bureau of business entities who sell food ingredients to schools for cooking into meals, provided that certain conditions are met, shall not be subject to the restrictions of the sales amount standard for using uniform invoices.

Issued:Tax Collection Adminisrative Division Release date:2023-05-17 Last updated:2023-05-17