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  • 2021-05-11

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2020/09 Taxation Important Measures

1.
Issuance of Explanatory Decree No. 10900611910 by the MOF on 14 September 2020:
An explanation of Article 3 of the “Value-added and Non-value-added Business Tax Act” regarding the formula for calculation of business tax for business entities using the rights transformation method to participate in or implement an urban renewal business pursuant to the “Urban Renewal Act” has been issued.

2.
Issuance of Decree No. 10904582040 by the MOF on 8 September 2020:
“Directions for the Public Announcement of Assessed Individual House and Land Transactions Income Tax Returns” have been issued.

3.
Issuance of Decree No. 10904626740 by the MOF on 10 September 2020:
The revision on partial provisions of “The Refund Payment Procedures and the Formats of VAT Refund Claim Form and VAT Refund Assessment Certificate” for foreign travelers purchasing eligible goods has been issued and became effective on 31 July 2020.

Release date:2020-10-27 Last updated:2020-10-27