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  • 2024-02-29

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2023/09 Taxation Important Measures

1.
Issuance of Decree No. 11204617050 by the MOF on 1 September 2023:
The “Regulations Governing Application of Deferred Taxation of Individual Income Tax in Accordance with the Business Mergers and Acquisitions Act” has been issued.

2.
Issuance of Explanatory Decree No. 11200604860 by the MOF on 15 September 2023:
An explanation of Paragraph 1 of Article 4 of the “Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens (abolished)” stipulates relevant rules that employers may deduct 200% on the portion of the salaries that exceed the minimum wage payment standard paid to their employees for leave during COVID-19 isolation treatment period.

3.
Issuance of Explanatory Decree No. 11204569600 by the MOF on 28 September 2023:
An explanation of Paragraph 1 of Article 48 of the “Value-added and Non-value-added Business Tax Act” stipulates that the principle of fining business entities for recording price errors on uniform invoices but not reissuing new uniform invoices, as outlined in Article 24 of the “Regulations Governing the Use of Uniform Invoices, ” has been established.

4.
Issuance of Decree No. 11204653610 by the MOF on 28 September 2023:
Notice is hereby given stipulating a temporary reduction of tax amounts of commodity tax on gasoline and diesel oil from 1 October to 31 December 2023.
 

Issued:Tax Collection Adminisrative Division Release date:2023-10-20 Last updated:2023-10-23