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  • 2024-04-24

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2022/05 Taxation Important Measures

1.
Issuance of Decree Hua-Zong-I-Jing No. 11100037531 by the President on 4 May 2022:
The amendment to Articles 15 of the “Certified Public Bookkeepers Act” has been promulgated.

2.
Issuance of Decree No. 11104581040 by the MOF on 16 May 2022:
The amendments to the “Principles Governing the Prohibition from the Disposal of Property for Tax Collection Authorities” and the renaming of the directions as “Principles Governing the Prohibition and Cancellation from the Disposal of Property for Tax Collection Authorities” have been issued.

3.
Issuance of Decree No. 11104537900 by the MOF on 19 May 2022:
The revisions on partial provisions of the “Reference Table for Fines and Multiples of Punishments” related to Paragraph 1 of Article 5 of the “Futures Transaction Tax Act” have been issued.

4.
Issuance of Decree No. 11104590940 by the MOF on 23 May 2022:
The amendments to the “Enforcement Rules of the Tax Collection Act” have been issued.

5.
Issuance of Explanatory Decree No. 111045001470 by the MOF on 26 May 2022:
An explanation of Article 4-4 of the “Income Tax Act,” which stipulates rules regarding income derived from reselling the written agreement for confirming the pre-sale house, has been issued.

6.
Issuance of Decree No. 1110176203 by the Executive Yuan on 26 May 2022:
Imported soybeans, wheat, and corn are exempted from the business tax from 1 July to 30 September 2022.

7.
Issuance of Decree No. 11104597990 by the MOF on 31 May 2022:
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 2022.

8.
Issuance of Decree No. 11100516380 by the MOF on 31 May 2022:
An explanation of Article 8 of the “Commodity Tax Act ,” which stipulates standards for limitation of food contents with caffeine contained in diluted natural fruit/vegetable juice, has been issued.

9.
Issuance of Decree No. 11100516381 by the MOF on 31 May 2022:
The amendments to relevant decrees of the “Commodity Tax Act” in line with the issuance of decree No. 11100516380 have been issued.

Issued:Tax Collection Adminisrative Division Release date:2022-06-24 Last updated:2022-06-28