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  • 2022-07-04

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2022/02 Taxation Important Measures

1.
Issuance of Decree No. 11100510190 by the MOF on 9 February 2022:
The amendments to “The Regulation Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries” have been issued.

2.
Issuance of Decree No. 11104508110 by the MOF on 14 February 2022:
The “Directions for Tax Treatment of Financial Leasing” has been abolished.

3.
Issuance of Decree No. 11100522130 by the MOF on 21 February 2022:
The amendment to Article 10-1 of the “Enforcement Rules of the Income Tax Act” has been issued.

4.
Issuance of Decree No. 11104526780 by the MOF on 22 February 2022: 
The amendments on partial provisions of the “Enforcement Rules of the Income Basic Tax Act” have been issued.

5.
Issuance of Explanatory Decree No. 11004645530 by the MOF on 23 February 2022:
An explanation of Paragraph 4 of Article 24-5 of the “Income Tax Act” maybe used to assess income tax concerning a construction company, in a joint construction and repurchase agreement with a state-owned enterprise, which sells a house and the share of land associated with the house that has been repurchased as stipulated under a repurchase agreement has been issued.

Issued:Tax Collection Adminisrative Division Release date:2022-03-18 Last updated:2022-03-21